Customs law. Special - they can be used as a protective measure against the import of goods into the Russian Federation in quantity and under conditions
Humanitarian University
1. Concept, goals, content of customs business.
N. b. reveal the content and relationship of the concepts of customs law and customs business - in the economic sphere.
ESSENCE AND CONTENT OF CUSTOMS BUSINESS
The term “customs business” (customs activity) comes from the word “tamga” (Turkish - Mongolian), which was used in Russia in the 13th - 15th centuries. in relation to collection from trade transactions. From the word “tamga” the verb “tamga” was subsequently formed, i.e. to impose a duty on goods.
In the modern understanding, “customs business” is a complex, comprehensive concept directly related to the foreign and domestic policies of the Russian state. Within the framework of state policy, state customs activities are multi-purpose in nature and serve to satisfy numerous interests and needs.
The regulatory legal acts contained various definitions of the concept of customs affairs. According to the Customs Charter of the USSR of 1924 (Article 2), the essence of customs affairs was limited to “... the fight against smuggling on the territory of the country.” In the Customs Code of the USSR of 1928 (Art.<*>customs business was defined as the implementation by customs authorities of regulations on the state monopoly of foreign trade. In the USSR Customs Code of 1964 (Article 2)<**>the definition of customs affairs included the following elements: “...control over compliance with the state monopoly of foreign trade, implementation of customs operations and the fight against violation of customs rules and smuggling.”
<*>NW USSR. 1929. N 1. St.
<**>USSR Air Force. 1964. N 20. Art. 242.
The 1991 USSR Customs Code contained a more complete definition of customs affairs, consistent with its time - perestroika, which was characterized by the expansion of foreign trade and liberalization of foreign economic activity. Customs business was considered in it as a means of implementing customs policy. In the context of Article 1 of the said Code, the concept of customs affairs covered: “The procedure for moving goods and other items across the customs border of the USSR, customs taxation, registration, control and other means of implementing customs policy...”. A characteristic feature of this definition of customs affairs is that it does not include customs policy.
In the Customs Code of the Russian Federation of 1993 (Article 1), customs business refers to the customs policy itself, as well as the means of its implementation: the procedure and conditions for movement across the customs border Russian Federation goods and vehicles, collection of customs duties, customs clearance, customs control and other means of implementing customs policy. This definition of customs affairs is considered successful. It quite fully reflects the content of customs activities and corresponds to the structure of the Labor Code of the Russian Federation<*>.
<*>Customs law. / Rep. ed. . - P. 3; Bachrakh law as an institution of administrative law.
Structure of customs affairs according to the Customs Code
Russian Federation
- Customs policy; movement of goods and vehicles across the customs border; customs regimes; customs and tariff regulation; customs payments; customs clearance; customs control; exchange control; provision of customs benefits; maintaining customs statistics and product nomenclature foreign economic activity(TN VED); fight against smuggling and other crimes in the field of customs.
- Inquiry and operational investigative activities of customs authorities; combating violations of customs rules and applying penalties for these violations.
- Proceedings in cases of violations of customs rules and their consideration; information and consultation; adoption, annulment, modification or withdrawal of preliminary decisions; conversion into state property and disposal of goods and vehicles; appeal and consideration of decisions, actions or inactions of customs authorities and their officials; regulation of service in customs authorities.
The above system reflects only the modern structure of Russian customs affairs. But customs business is not immutable. New objectives of customs policy may require new means of its implementation, their changes and additions, which will be adequately reflected in the content of customs activities. But whatever the set of components of the customs business at any given moment, in their totality they are always aimed at achieving the economic, regulatory and law enforcement goals of the state.
The economic goals of customs activities are achieved through the collection of customs payments when moving goods across the customs border: customs duties, value added tax, excise taxes, fees for customs clearance, for storage of goods, for customs escort and other payments, the collection of which is entrusted to the customs authorities of the Russian Federation. Federation.
The regulatory goals of customs activities are achieved through the establishment of rates of customs duties applied to goods moved across the customs border, as well as prohibitions and restrictions on the import and export of goods, licensing, export and import quotas; issuing permits for the import and export of certain goods, etc. Regulatory customs activities are carried out based on considerations of economic policy, fulfillment of the international obligations of the Russian Federation, protection of the economic basis of its own sovereignty; protection of the domestic consumer market, as a response to discriminatory or other actions that discriminate against Russian individuals foreign countries and their unions and for other quite important reasons. The establishment of any protectionist measures is carried out by customs authorities, subject to compliance with the requirements stipulated by the legislation and international treaties of the Russian Federation.
Law enforcement goals of customs activities are to protect: state security of the country, public order, life and health of people, morality, moral principles and cultural values society; in the protection of animals, plants, the environment natural environment; in ensuring the interests Russian consumers imported goods; in the application of measures to suppress the illicit trafficking of narcotic drugs, weapons, objects of artistic, historical and archaeological property, etc. The activities of the entire system of customs authorities, which are entrusted with the functions of customs and currency control, combating smuggling and other violations of customs rules, are aimed at achieving law enforcement goals rules, promptly - search activities, production and consideration of cases of violations of customs rules, as well as the application of administrative measures.
Customs business is a state monopoly
This means the exclusive right of the state to develop customs policy and implement it. The state has the functions of managing customs affairs through specially created customs authorities. The main purpose of the state monopoly of customs is to ensure centralized regulation of foreign trade exchange. The customs monopoly solves two problems: full use of foreign economic relations to resolve issues of development of the country's economy and protect it from the adverse effects of foreign economic factors - speculative, monopolistic, opportunistic, etc.
Customs business is the subject of jurisdiction of the Russian Federation
The Constitution of the Russian Federation (clause "g" of Article 71) places customs regulation under the jurisdiction of the Russian Federation. In turn, the Labor Code of the Russian Federation (Article 1) places customs affairs as a whole under the jurisdiction of federal bodies state power.
The assignment of customs affairs to federal competence ensures the unity of the customs territory and the centralization of customs affairs in the country. Article 8 of the Constitution of the Russian Federation establishes: “In the Russian Federation, the unity of the economic space, the free movement of goods, services and financial resources, support for competition, and freedom of economic activity are guaranteed.” On the territory of the Russian Federation “... the establishment of customs borders, duties, fees and any obstacles to the free movement of goods, services and financial resources is not allowed” (Part 1 of Article 74 of the Constitution of the Russian Federation). To ensure the unity of the economic space and the unity of customs affairs in the country, the Constitution of the Russian Federation provides for appropriate restrictions in the activities of federal government bodies, government bodies of constituent entities of the Russian Federation and local governments, the legal status of which contains the authority to establish customs borders, customs duties and fees ( clauses “g”, “z” of Article 71; part 1, clause “n” of Article 72; Article 73; part 1 of Article 132 of the Constitution of the Russian Federation).
The unity of customs affairs is also guaranteed by the peculiarities of the legislative process in relation to federal laws on issues of customs regulation: according to paragraph “c” of Article 106 of the Constitution of the Russian Federation, such normative acts are subject to mandatory consideration in the Federation Council of the Federal Assembly.
The main direction for the further development of customs affairs in the Russian Federation is harmonization and unification with generally accepted international norms and practices (Article 2 of the Labor Code of the Russian Federation).
In the interests of developing and strengthening international economic integration, the Labor Code of the Russian Federation (Article 4) establishes that the Russian Federation creates customs unions and free trade zones with other states, and enters into agreements on customs issues in accordance with international law. Customs business is closely connected with external relations, with international relations. It depends on the international treaties of the Russian Federation and contributes to their implementation. The Labor Code of the Russian Federation (Article 6) establishes that when carrying out customs business, the principle of priority of an international treaty of the Russian Federation is applied, if the Labor Code of the Russian Federation and other acts of legislation of the Russian Federation on customs business contain other rules.
2. Concept, subject, method, principles and sources of customs law.
6. System of customs law. Sources of customs law, concept, types, brief description.
Customs law is a branch of law that is a system of legal norms governing social relations related to the movement of goods and vehicles across the customs border.
This definition is given through the categories: genus and species. The generic concept is the branch of law. That is, customs law is one of the branches of law along with civil law, criminal, financial, etc. At the same time, it has specific differences that make it possible to distinguish it from other branches of law, namely, it (and only it) is associated with the movement goods and vehicles across the customs border. For example: moving a car across the customs border, importing and exporting funds.
There is no consensus among scientists about the place of customs law in the system Russian law. For example: TP is an independent branch of law. , - a non-independent branch of law - a sub-branch of administrative law - is an institute of administrative law.
Argument of scientists 2 points of view: in customs law, the administrative-legal method of regulation dominates. The civil law method has no place. Consequently, if the method is administrative-legal, then the place of TP is in the AP.
At the same time, the criterion for delimiting the independence of sciences is the presence of an independent subject and method legal regulation(there are additional criteria: own sources of law, terminology, range of subjects).
Customs law is an independent branch of law, since it has its own subject of regulation - social relations that arise in connection with the movement of goods and vehicles across the customs border. In customs law, the key word is the phrase “movement of goods and vehicles across the customs border,” i.e. everything related to the movement of goods across the customs border is studied by the branch of customs law.
This implies the specificity of the method of legal regulation - the main one for customs law is the administrative-legal method - the method of authority regulations, which is based on the relations of power and subordination of the parties. Here there are relations of unequal parties, one of which is subordinate to the other. The specifics of the customs business are very significant; a strict procedure has been established for the movement of goods across the customs border. In their activities, customs authorities use methods of permission, obligation and prohibition inherent in any legal regulation.
An alternative to the actions of persons moving goods across the customs border is allowed within strictly defined parameters. These alternative actions make it possible to regulate them using the civil law method, which presupposes the equality of the parties to the legal relationship.
For example, 1) a participant in foreign economic activity seeks help in customs clearance from a customs broker and enters into an agreement with him for the provision of services, or an agreement is concluded for the provision of services for the transportation of goods; 2.) persons moving goods across the customs border themselves determine which customs regime to choose for their goods.
Another feature of customs law is its complexity. This means that the norms of customs law have the nature of other branches of law: administrative and legal (for example, relations regarding the application of various restrictions to goods and vehicles - licensing) and financial and legal (for example, relations regarding the collection of customs taxes and fees).
TP principles:
General legal principles: 1.) legality, 2.) democracy
Special principles: 1.) complete and clear customs regulation 2.) ensuring the effectiveness of customs legal means and instruments.
The TP system: is divided into 1.) General and 2.) Special parts. The general part studies the concept, features, methods and subject of customs law; legal status of customs authorities and their officials; sources of customs law. A special part of customs law is devoted to the legal basis for the movement of goods and vehicles across the customs border of the Russian Federation and contains such institutions as customs clearance, placement of goods under a certain customs regime, types of customs procedures, the procedure for paying customs duties, forms customs control.
Sources of customs regulations are legal acts containing customs norms. Features of the sources: legislation in the sphere of customs regulations is represented only by acts of the federal level, since the Constitution of the Russian Federation places customs regulation under the jurisdiction of federal government bodies.
Types of sources:
1. The Constitution of the Russian Federation - establishes the basic principles and principles of customs activities in the Russian Federation. paragraph “g” of Article 71 - there. regulation is exclusively federal x-r, Part 1 of Article 74 – prohibits the establishment of customs borders, duties, fees and any obstacles to the free movement of goods, services and financial resources on the territory of the country. Clause “c” of Article 106 - federal laws on customs regulation adopted by the State Duma are subject to mandatory consideration by the Federation Council. Other articles of the Constitution: Part 1,2 Article 8, Part 3 Article 15, Article 21, Part 2 Article 24, Part 2 Article 27
2.International treaties of the Russian Federation in the customs sphere - the constitution established that generally accepted principles and norms international law and international treaties of the Russian Federation are an integral part of its legal system. According to Part 4 of Article 15 of the Constitution of the Russian Federation, if an international treaty of the Russian Federation establishes rules other than those provided for by law, then the rules of the international treaty apply. The Russian Federation participates in the following treaties: International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention) 1979, Customs Convention on the International Transport of Goods using a TIR Carnet (TIR Convention) 1975, Convention on Temporary Importation (Istanbul Convention) 1990 ., Customs Convention on Containers 1972, bilateral agreements with foreign countries in the field of customs.
3. Federal laws of the Russian Federation occupy a significant place. For example, the Law of the Russian Federation “On Customs Tariffs” of 1993, the Federal Law of the Russian Federation “On Service in the Customs Authorities of the Russian Federation” of 1997, the Federal Law of the Russian Federation “On the Fundamentals of State Regulation foreign trade activities" dated 08.12.03, Federal Law of the Russian Federation "On special protective, anti-dumping and compensation measures for the import of goods" dated 08.12.03, Law of the Russian Federation "On the import and export of cultural property" 1993, Law of the Russian Federation "On currency regulation and currency control" 2001
4. Customs Code of the Russian Federation - adopted in 2003 The Code is aimed at protecting the economic interests of Russian commodity producers and significantly facilitates the activities of law-abiding exporters and importers of goods. Add about the Labor Code of the Russian Federation.
Criminal Code of the Russian Federation – smuggling (Article 188), Article 189, Article 194
Decrees of the President of the Russian Federation: according to clause 3 of Article 3 of the 2003 Labor Code of the Russian Federation, relations in the customs sphere can also be regulated by Decrees of the President of the Russian Federation. For example, Decree of the President of the Russian Federation dated June 21, 2001 No. 000 “On the procedure for the import into and export from the Russian Federation of precious metals and precious stones.”
Decrees of the Government of the Russian Federation: issues resolutions and orders in the field of customs law. For example, the Government of the Russian Federation regularly adopts resolutions approving the rates of import customs duties in relation to different types goods.
Ministry Resolutions economic development and trade of the Russian Federation: According to the Regulations on the Ministry of Economic Development and Trade, approved. By Decree of the Government of the Russian Federation of August 27, 2004 No. 000, it is an executive body that carries out the functions of developing state policy in customs affairs.
3. Customs legal norms: concept, structure, types. The effect of customs legal norms in time, space and among persons.
Customs regulations are rules of law governing public relations in the field of customs. The concept of NP is given in the science of TGP. Hence, customs norms are established and guaranteed by the state, generally binding, formally defined rules of behavior that act as a regulator of social relations in the field of customs.
Signs of TP norms: 1.) generally binding, 2.) formal certainty, 3) established by a special subject - the state, 4.) act as a regulator of social relations (non-compliance results in legal liability.
Structure: consist of 3 parts: 1.) hypothesis, 2.) disposition, 3.) sanction.
Hypothesis – it is determined under what conditions a specific customs rule applies. According to clause 1 of Article 72 of the Labor Code of the Russian Federation, upon arrival of goods and vehicles into the customs territory of the Russian Federation, the carrier is obliged to submit documents and information to the customs authority, depending on the type of transport used international transport(i.e. if there is one type of transport, then there are some documents for it; if there is another, then others).
A disposition is the rule of behavior itself. According to clause 1 of Article 72 of the Labor Code of the Russian Federation, the carrier is obliged to submit to the customs authority the documents and information provided for in Articles 73-76 of the Labor Code of the Russian Federation.
A sanction is a liability that comes for violating a relevant norm. There are no sanctions in the Labor Code of the Russian Federation; they are concentrated in the Code of Administrative Offenses and the Criminal Code of the Russian Federation.
Feature of the norms of the Labor Code of the Russian Federation: developed on the basis of the norms of international treaties to which Russia is a party, i.e. they have a broad international legal basis.
Types of customs regulations:
1. according to the nature of the rules, the behavior of participants in customs legal relations:
a.) material – answer the question “what?”, establish the rights and obligations of participants in customs legal relations
b.) procedural – answer the question “how?”, “in what way?”, regulate the order and operation of substantive law. There are quite a few of them, since it is necessary to clearly regulate the procedure for moving goods across the border.
2. according to the direction of behavior of participants in customs relations:
a.) obligatory – order participants in customs legal relations to perform certain actions or refrain from performing them. For example, according to clause 1 of Article 63 of the Labor Code of the Russian Federation, when carrying out customs clearance, persons identified by the Labor Code of the Russian Federation are required to submit to the customs authorities the documents and information necessary for customs clearance.
b.) prohibiting - according to clause 6 of Article 63 of the Labor Code of the Russian Federation, customs authorities do not have the right to refuse to accept documents due to the presence of inaccuracies in them that do not affect the determination of the amount of customs duties payable
c.) authorizing – assign to participants in customs legal relations the right to perform alternative actions. In accordance with paragraph 2 of Article 62 of the Labor Code of the Russian Federation, at the motivated request of the declarant or other interested party, certain customs operations on customs clearance may be carried out outside the location and outside the working hours of customs authorities.
3. according to the degree of certainty in which they express the rules of conduct for participants in customs clearance:
a.) definite, b.) indefinite (blanket) – clause 1 of Article 341 of the Labor Code of the Russian Federation.
Interpretation and application of customs law.
For accurate and correct application TC norms need to clearly understand their meaning and content in the law.
Types of interpretation
By volume: 1.) restrictive, 2.) expansive.
By subject: 1.) official - their interpretation by authorized government bodies and officials is enshrined in legislation. Point of view: judicial. 2.) scientific – based on scientific research– reflected in textbooks, monographs (,).
Application of customs regulations: implemented in the practical activities of participants in customs legal relations. TP participants must adhere to TP norms through actions and inactions, in cases provided for by law.
Like all legal norms, TP norms are applied in a certain territorial space, for a certain time and in relation to specific individuals.
Action of TP in time: General rule: TC norms apply to relations that arose after their entry into force and do not have retroactive effect, except for the cases provided for in clause 2 of article 4 of the Labor Code of the Russian Federation (clause 1 of article 4 of the Labor Code of the Russian Federation). Exceptions (clause 2 of Article 4 of the Labor Code of the Russian Federation): have retroactive effect if: 1.) improve the situation of persons and directly provide for retroactive effect. 2.) in other cases, if this is provided for by the Federal Law and international treaties of the Russian Federation.
General rule of entry into force: Acts of customs legislation come into force no earlier than one month from the date of their official publication. Exceptions: clause 4 of article 4 of the Labor Code of the Russian Federation. For example, when a special procedure for putting it into effect is established, for example, in a shorter period of time.
Effect of TP in space: the effect of customs legal norms extends to the customs territory of the Russian Federation and is limited by its customs border (clause 1 of article 2 of the Labor Code of the Russian Federation).
What is a customs territory? Does this concept differ in content from the term territory of Russia? Yes, it is different, because this concept is a legal fiction. The concept of the customs territory of Russia is given in paragraphs 1-3 of Article 2 of the Labor Code of the Russian Federation: it includes the territory of the Russian Federation + artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf of the Russian Federation, over which the Russian Federation exercises jurisdiction. In addition, the difference from the territory of the Russian Federation is expressed in the fact that goods placed on the territory of special economic zones, are considered to be outside the customs territory of the Russian Federation for the purposes of customs duties, taxes, as well as prohibitions and restrictions of an economic nature. Thus, the territory of the Russian Federation and the customs territory of the Russian Federation are concepts of different scope.
The customs border is the limits of the customs territory, therefore, it basically coincides with the territory of the Russian Federation, except for the territories specified in clauses 2, 3 of Article 2 of the Labor Code of the Russian Federation.
The effect of the Customs Union on a circle of persons: General rule: the validity of the Customs Union norms applies to all persons located in the customs territory of the Russian Federation. Exceptions: Article 298 of the Labor Code of the Russian Federation - apply to goods transported by special entities provided for in Chapter 25 of the Labor Code of the Russian Federation (diplomatic, consular and other official missions of foreign states, etc.) and goods intended for personal and family use.
4. Customs legal relations: concept, content.
Customs legal relations are social relations regulated by the norms of customs law.
It is necessary to distinguish customs relations from relations not regulated by law and from other types of legal relations. For example, a quarrel between a husband and wife at a customs post is not a legal relationship, and the purchase of water at a customs post is also not a customs legal relationship.
Specifics of customs legal relations:
1.) are always individualized, because specific subjects - carriers - enter into them legal rights and responsibilities
2.) are of a property nature, because they involve the movement of material assets or funds (question: what if the book is moved?)
3.) special position of one of the subjects of customs legal relations - customs authority. This is a special subject of customs law, vested with special powers in the field of customs affairs.
4.) in relationships they interact different kinds subjects whose goals and interests may not coincide, and sometimes they are completely opposite. Torgan's task is to ensure full and timely payment of customs duties. Those paying the duty, as a rule, have the task of evading payment.
Relationships have an internal structure:
1. Subject, 2. Object, 3. Content of the legal relationship.
The subject is the participants in customs legal relations, endowed with rights and responsibilities in the customs sphere. Types of subjects: 1) Customs authorities, 2.) their officials, 3.) Legal entities, 4.) Individuals
Object – those material benefits towards the achievement of which the interests of the subjects of legal relations are directed. In accordance with clause 1 of Article 12 of the Labor Code of the Russian Federation, all persons on on equal footing have the right to move goods and vehicles across the customs border. Definitions of the concepts of goods and vehicles are given in paragraphs 1, 5 of Article 11 of the Labor Code of the Russian Federation.
The basis for the emergence of relations is a legal fact. Namely, this type of legal fact as an action, but sometimes also an event - the presence of goods under a certain regime ceases after a certain time.
5. Subjects of customs legal relations. Declarant, broker, carrier, storage warehouse owners.
7. Concept and legal status of customs authorities. Functions, competence of customs authorities and forms of its implementation.
The subject is the participants in customs legal relations, endowed with rights and responsibilities in the customs sphere.
Subjects are divided into types: 1.) special – a.) customs authorities, b.) civil servants of customs authorities, 2.) other: a.) individuals, b.) legal entities.
Customs authorities are government bodies that carry out activities in the field of customs affairs. They are executive authorities. By current legislation they are classified as law enforcement agencies. That is, they not only carry out functions in the sphere of organizing the movement of goods across the customs border, collecting customs duties, but also fight crimes and offenses in the field of customs affairs.
The legal status of customs authorities is enshrined in section 5 of the Labor Code of the Russian Federation (Article 401-436).
According to clause 1 of Article 401 of the Labor Code of the Russian Federation, the customs authorities constitute a single federal centralized system. This means that Torgans have an internal structure, hierarchical subordination between bodies; the system of bodies cannot include private bodies, public authorities of subjects, local government and etc.
Types of customs authorities:
1.) Federal Customs Service (FCS), from 1991 to 2004 it was the State Customs Committee, since 2004 - the FCS of the Russian Federation
2.) regional customs departments
3.) customs
4.) customs posts
The functions of Torgans are enshrined in Article 403 of the Labor Code of the Russian Federation; they can be divided into 3 groups:
1.) implementation of customs clearance and customs control, collection of customs duties, taxes and fees, ensuring compliance with the procedure for the movement of goods and vehicles through customs border.
2.) combating smuggling and other crimes, administrative offenses in the field of customs, providing assistance in the fight against international terrorism and suppressing illegal interference at airports of the Russian Federation in the activities of international civil aviation
3.) ensuring the fulfillment of the international obligations of the Russian Federation in terms of customs affairs, cooperation with customs and other competent authorities of foreign states and international organizations.
The competence (rights) of customs authorities is enshrined in Article 408 of the Labor Code of the Russian Federation:
1.) demand documents, information, the presentation of which is provided in accordance with this Code; check citizens and officials participating in customs operations for identification documents
2.) 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, those preparing, committing or having committed them, as well as ensuring their own safety
3.) 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
4.) submit claims and applications to courts or arbitration courts: for the forced collection of customs duties, taxes, for foreclosure on goods for payment of customs duties and taxes.
Types of customs authorities:
1. The Ministry of Economic Development and Trade of the Russian Federation is a federal executive authority that carries out the functions of developing state policy and regulation in the field of foreign economic activity, customs, and trade.
The Ministry of Economic Development and Trade coordinates and controls the activities of the Federal Customs Service under its jurisdiction. Adopts legal regulations defining: the procedure for maintaining registers of: persons carrying out activities in the field of customs affairs; lists, form and procedure for filling out and using various acts and documents in the field of customs affairs.
2. The Federal Customs Service is a federal executive authority that carries out the functions of control and supervision in the field of customs, the functions of a currency control agent and special functions of combating smuggling, other crimes and administrative offenses. Namely, the FCS collects customs duties, taxes and fees; customs clearance and customs control; proceedings on cases of administrative offenses and consideration of such cases; inquiry and implementation of urgent actions in accordance with the Code of Criminal Procedure of the Russian Federation.
The Federal Customs Service is under the jurisdiction of the Russian Ministry of Economic Development. As a general rule, the Federal Customs Service does not regulate non-commercial products (in exceptional cases - yes, p. 43 of the textbook).
3. Regional customs departments - is a body that is part of the system of bodies of the Russian Federation and ensures the implementation of the tasks and functions of the Federal Customs Service of Russia in the region activities of RTU. The region of activity is determined by the Federal Customs Service in agreement with the Ministry of Economic Development of the Russian Federation. In the Russian Federation, 7 RTUs have been created according to the number of federal districts: Ural, Central, Southern, etc.
The RTU manages the activities of customs offices and customs posts located in the region and is a higher authority, with the exception of customs offices directly subordinate to the Federal Customs Service.
The competence of RTU is defined in General situation about RTU: 3 groups of powers: 1.) organizational, controlling, 2.) carried out independently in the field of customs affairs, 3.) aimed at increasing the efficiency of the activities of customs authorities, including their own.
4. Customs is a customs authority that is part of the system of customs authorities of the Russian Federation, and carries out its activities under the general leadership of the Federal Customs Service and the direct supervision of the RTU. The region of customs activity is determined by the Federal Customs Service of Russia in agreement with the Ministry of Economic Development of Russia. Customs manages the activities of customs posts and is a higher customs authority in relation to them.
Competence: 1) customs clearance of goods and vehicles; 2) ensuring the correctness of calculation and timely payment of customs duties; 3) carrying out customs control; 4) control over the actual export and confirmation of the actual export of goods beyond the customs border of the Russian Federation; 5) proceedings in cases of administrative offenses and consideration of such cases in accordance with the legislation of the Russian Federation on administrative offenses.
5. Customs posts are a body that is part of the system of customs authorities of the Russian Federation and carries out its activities under the general leadership of the Federal Customs Service of Russia, the leadership of the RTU and the direct management of customs. Unlike other customs authorities, a customs post is not a legal entity. However, a customs post can also be formed as a legal entity by decision of the Federal Customs Service of Russia.
Competence: customs clearance and customs control, combating administrative offenses in the customs sphere.
Other (non-special) subjects of trade relations: individuals and legal entities moving goods across the customs border - this is the right to part of the economic activity of persons granted by the Constitution of the Russian Federation. State monopolies on economic activity does not exist. Restrictions on import and export can only be in cases provided for by law.
For legal entities, in cases established by law, a license is required. For individuals – legal capacity established by the Labor Code of the Russian Federation (=Civil Code of the Russian Federation).
The concepts of declarant, broker, carrier are given in paragraphs 15-17 of Article 11 of the Labor Code of the Russian Federation, owner of a temporary storage warehouse - Article 108 of the Labor Code of the Russian Federation.
8.Customs service: concept, principles of passage.
The customs service is a special type of public service for citizens of the Russian Federation.
Legal basis: Constitution of the Russian Federation, Labor Code of the Russian Federation, Federal Law “On Service in the Customs Authorities of the Russian Federation” dated June 18, 1997.
CU principles: 1.) legality, 2.) equal access of citizens to public service in Torgans, 3.) unity of requirements for public service, 5.) responsibility, 6.) non-partisanship, 7.) personnel stability.
Customs officials may be citizens of the Russian Federation who have reached the age of 18 and are capable of business qualities, level of education and state of health to ensure the fulfillment of the functions assigned to the customs authorities (See Guidelines on the organization of work on the admission of citizens of the Russian Federation to service (work) in the customs authorities of the Russian Federation, on the appointment to a position, on the dismissal of officials of the customs authorities of the Russian Federation and institutions of the State Customs Committee of the Russian Federation, approved by the order of the State Customs Committee of the Russian Federation dated 01.01.01.
General characteristics of the TC TC. 2
General characteristics of Federal Law 311.2
Customs legal relations. 3
Customs regulation (TR) and customs affairs (TD). 4
Customs. 6
Customs payments. 7
Customs control. 9
Customs operations prior to filing a customs declaration. 10
Customs operations related to the placement of goods under the customs procedure. eleven
Customs procedures. 12
Movement of goods for personal use by individuals across the customs border of the Customs Union. 13
General characteristics of tk ts.
The CU Labor Code is an annex to the agreement on the CU Labor Code, adopted by the Interstate Council of the European Union at the level of heads of state on November 27. 2009
Federal Law of June 2, 2010 on the ratification of the agreement on the Labor Code of the Customs Union.
TC TC consists of 2 parts:
2. Special
Includes 8 sections:
1. Basic provisions
2. Customs payments.
3. Customs control
Special part:
4. Customs operations prior to filing a customs declaration
5. There are operations related to the placement of goods under the customs procedure
6. There procedures
7. Features of moving across the customs border and performing customs operations in relation to individual categories goods.
8. Transitional provisions.
Level 3 of the source system: national legislation.
Includes:
N/a of the CU member states:
*presidential decrees,
*decrees and orders of governments,
*legal acts of customs services (federal customs services of Russia, state customs committee of the Republic of Belarus, committee there of control of the Ministry of Finance of the Republic of Kazakhstan)
The regulations of the Russian Federation in the field of customs are divided based on the text of the law:
1. Acts of legislation of the Russian Federation on customs affairs
2. Other legal acts of the Russian Federation in the field of the case there
In accordance with Art. 3 Part 4 Federal Law 311 The legislation of the Russian Federation on customs affairs consists of:
*Federal Law on customs regulation in the Russian Federation and other Federal Laws adopted in accordance with it.
Law of the Russian Federation of May 21, 1993 No. 5003-1 on customs tariffs (as amended in 2013).
Law of the Russian Federation of April 15, 1993 4804-1 on the export and import of cultural property.
Federal Law of June 21, 1997 114 on service in the customs authorities of the Russian Federation
There are a huge number of laws that contain separate customs regulations (the Federal Law on Weapons contains regulations on the import and export of weapons, etc.)
General characteristics of FZ 311.
Federal Law of November 27, 2010 311 (this is the date the law was signed by the President). In the text of the law, in the last art. contains information about the entry into force of this law. General rule: comes into force one month from the date of publication. It was officially published on November 29, therefore came into force on December 29, 2010.
1. General Provisions.
2. Customs payments
3. Customs control
4. Import of goods into the Russian Federation and their export from the Russian Federation
5. Customs operations related to the placement of goods under the customs procedure
7. Features of carrying out transactions in certain categories of goods
8. Final and transitional provisions.
Other regulations of the Russian Federation on customs affairs. Federal Law 311 includes other regulations:
1. Decrees of the President of the Russian Federation (decree of the President of the Russian Federation dated May 11, 2006, issues of the Federal Customs Service; Decree P of the Russian Federation dated June 1, 2011 880 on the abolition of agreed types of controls on the state border of the Russian Federation with the Republic of Belarus and the Republic of Kazakhstan - by this decree from June 1, 2011 .on the state border, all types of control, except border control, have been abolished).
2. Resolutions and orders of the Government of the Russian Federation (GD of the Russian Federation dated June 26, 2006 On the Federal Customs Service)
The RF PP approves the rates of export customs duties (rates for oil, electricity, timber, etc.)
3. Legal acts of the federal executive authority and orders and instructions of the Federal Customs Service + the Ministry of Finance carries out legal regulation in the field of customs payments and determination of customs prices.
Peculiarities of the operation of the customs law of the Customs Union and normative legal acts of the Russian Federation in the field of customs affairs over time.
There is a law in the TS:
1. There law is included in the Labor Code:
Ratification by the parliaments of 3 countries (Federal Law on ratification of the Customs Code)
Decision of the interstate council (dated June 5, 2010 48, according to which the agreement is considered to have entered into force on June 6, 2010)
2. International treaties of the CU member states come into force:
Ratification by parliaments of 3 states
Solution supreme body TS stating that the agreement comes into force on a certain date
3. Decisions of the Eurasian Economic Commission are binding for state members of the CU. They come into force earlier than 30 calendar days from the date of their official publication.
By order of the Government of the Russian Federation of August 22, 2013, Rossiyskaya Gazeta is considered the official source.
Peculiarities of the action of the Russian Federation legislation in the field of customs affairs. Art. 6 Federal Law 311.
Part 3 art. 6 acts of the law of the Russian Federation on customs affairs come into force no earlier than 30 days after their official publication. Other regulations - 30 days, except: if a special procedure for entry into force is established; or establish a more preferential procedure.
Features of action in space.
Clause 2 art. 3 law is valid in the customs territory of the Customs Union. Art. 2 - customs territory.
Actions of the NPA - Art. 7. General rule: Russian regulations are valid on the territory of the Russian Federation (exceptions to Article 7)
Customs legal relations.
1. The concept, features and composition of legal relations there.
2. Subjects there-x pr-th:
A) types of subjects
B) participants in foreign economic activity (FEA); authorized economic operator
C) persons carrying out activities in the field of customs affairs
3. Object there-x pr-th:
A) the concept of an object
B) concept and types of goods
B) concept and types of vehicles
Customs law (lectures)
1. Customs policy, customs regulation and customs affairs. System, principles and sources of customs law in Russia. Customs legal norms and relations. Subjects of customs law
1.1. Customs policy, customs regulation and customs affairs
1.2. Concept, subject, method and principles of customs law
1.3. System of customs law
1.4. Customs legal norms and relations
1.5. Sources of customs law
1.6. Subjects of customs law
2. Legal regulation and principles of movement of goods and vehicles across the customs border of the Russian Federation
2.1. Principles of movement of goods and vehicles across the customs border of Russia
2.2. Features of the movement of goods and vehicles by individuals across the customs border of the Russian Federation
3. Concept and types of customs regimes. Selection and change of customs regime. User (beneficiary) of the customs regime, his rights and obligations. General legal characteristics customs regime
3.1. The concept and types of customs regimes and features of their legal regulation. Selection and change of customs regime. User (beneficiary) of the customs regime, his rights and obligations
3.2. General legal characteristics of individual customs regimes
4. Legal basis of customs tariff regulation. Purposes and elements of the customs tariff. Mechanism for calculating and paying customs duties. Commodity nomenclature of foreign economic activity
4.1. Concept and legal basis of customs tariff regulation. Customs tariff: concept, goals, elements
4.2. Concept, types, procedure for calculation and payment of customs duties
4.3. Commodity nomenclature of foreign economic activity
5. Customs value: concept, purposes of use. Determining the country of origin of the goods. Determination of customs value (customs valuation). Customs value in non-tariff regulation.
5.1. Customs value: concept, purposes of use
5.2. Determining the country of origin of the goods
5.3. Methods for determining customs value
5.4. Use of customs value in non-tariff regulation
6. Customs clearance: concept, goals, stages, general and simplified procedure. Preliminary operations. Declaration: form, place and deadlines for filing a customs declaration. Participants in the customs clearance procedure: declarant, customs broker and customs carrier
6.1. The concept of customs clearance
6.2. Types of customs clearance
6.3. Place, time and rules of customs clearance
6.5. Customs carrier
6.6. Form for declaration of goods and vehicles
6.7. Procedure for declaring goods and vehicles
7. Customs control
7.1. Types of customs control
7.2. Place and time of customs control
7.3. Customs control procedure
8. Offenses in the field of customs: concept, legal characteristics and classification of customs offenses. Composition of violation of customs rules. Prosecution for violations of customs rules
8.1. The concept of violations of customs rules
8.2. Timely detection of offenses ensures not only its suppression at the early stages of its commission, but also the restoration of violated requirements
8.3. Mechanism for considering cases of violation of customs rules
^
TOPIC 1: CUSTOMS LAW: SUBJECT, METHOD, STANDARDS, SOURCES AND SUBJECTS
Customs policy, customs regulation and customs affairs. System, principles and sources of customs law in Russia. Customs legal norms and relations. Subjects of customs law..
§ 1. Customs policy, customs regulation and customs affairs
Customs policy is a system of economic, legal, organizational and other large-scale measures carried out by the state and aimed at the comprehensive regulation of customs relations and the implementation of Russia’s domestic and foreign economic interests.
Customs policy is an integral part of the foreign economic policy of each state: it regulates the exchange of goods between countries, exerting economic and political influence both on the markets of partner countries and on their policies, including economic and trade. The state customs policy contributes to the expansion economic ties, increasing the volume of foreign trade transactions, i.e. everything that is somehow mediated in the activities of customs authorities.
One of the fundamental principles of customs policy is its unity throughout the Russian Federation. This excludes the possibility of its division between the Federation and its subjects.
The principle of unity of customs policy determines the assignment of customs regulation to the jurisdiction of the Russian Federation. In accordance with Art. 74 of the Constitution, which is directly related to the characteristics of customs policy, as well as customs legislation: 1) on the territory of Russia, the establishment of customs borders, duties, fees and any other obstacles to the free movement of goods, services and financial resources is not allowed; 2) restrictions on the movement of goods and services may be introduced in accordance with federal law if this is necessary to ensure safety, protect the life and health of people, protect nature and cultural values.
As for the constituent entities of the Russian Federation, it is advisable to take into account their needs and interests in every possible way, as well as rely on information and advisory assistance from them during the preparation of regulatory documents in the field of customs affairs. This approach to the interests of the constituent entities of the Russian Federation is implemented in a number of decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation on customs issues.
Customs policy determines the main directions of customs regulation and customs affairs.
According to Part 1. Art. 1 of the Labor Code, customs regulation consists of establishing the procedure and rules, subject to which persons exercise the right to move goods and vehicles across the customs border of Russia. In other words, the state, with the help of legal norms, determines those provisions that are subject to fulfillment by individuals and legal entities when moving goods across the border. The totality of these norms constitutes the content of customs legislation.
As for customs affairs, in modern conditions it represents a dynamically developing field of knowledge, which is based on a complex, organically unified institution that is part of the executive power system. Carrying out foreign economic activity is impossible without applying the basics of customs, since crossing the border and moving various goods across it always means interaction with the customs system.
According to Part 2 of Article 1 of the Labor Code, 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 through customs border.
The elements of customs affairs include:
Customs operations;
Customs procedures;
Customs tariff;
Customs statistics.
Customs operations, according to paragraph 20 of Art. 11 of the Labor Code, - individual actions in relation to goods and vehicles performed by persons and customs authorities during their customs clearance. They apply equally regardless of the countries of origin, departure, and destination of goods. Customs operations should include the payment of customs duties, the implementation of customs control, and the release of goods by customs authorities.
Customs procedures are a set of provisions that provide for the procedure for performing customs operations and determine the status of goods and vehicles for customs purposes. These include; internal customs transit, temporary storage, procedure for selecting and using customs regimes, etc. Customs procedures are often called customs formalities; their execution usually occurs during the customs clearance of goods moving across the border.
At their core, customs operations and procedures are those powers that must be implemented by subjects of foreign economic activity (other interested parties) and customs authorities when moving goods and vehicles across the customs border of the Russian Federation.
The customs tariff is an instrument of trade policy and government regulation of the domestic market of Russian goods in its relationship with the world market. As an element of customs affairs, it helps to determine the volume of customs duties payable by the subject of foreign trade activities. The basis of the customs tariff is the Commodity Nomenclature of Foreign Economic Activity, which, in accordance with Part 2 of Art. 39 of the Labor Code is used to implement measures of customs tariff and non-tariff regulation of foreign trade and other types of foreign economic activity. Its essence is that for each transported product its classification code is determined, which affects the customs duty rate. The product nomenclature of foreign economic activity is approved by the Government of the Russian Federation based on the systems of classification of goods accepted in international practice.
Customs statistics are an independent element of customs affairs. It is used to control the receipt of customs payments into the federal budget, currency control, analysis of the state, dynamics and trends in the development of foreign trade of the Russian Federation, its trade and payments balances and the economy as a whole.
According to Part 1. Art. 26 of the Labor Code, customs authorities collect and process information on the movement of goods across the customs border and provide customs statistics data to the President of the Russian Federation, Federal Assembly Russian Federation, the Government of Russia, other bodies, international organizations.
The object of customs statistics are all goods, the movement of which reduces or increases material resources countries. The collection and processing of information in the field of customs makes it possible to identify patterns in the development of foreign economic relations; factors influencing their dynamics; analyze various aspects of international trade; predict further relationships between subjects of customs affairs.
The named elements of customs affairs are implemented, as a rule, on the basis of the norms of customs law. Through customs policy, the main tasks and directions of development of customs affairs are implemented, which are formalized by relevant laws and other legal acts.
§ 2. Concept, subject, method and principles of customs law
Customs law is the basis of customs regulation. It represents a means of state regulation of customs affairs on the territory of the Russian Federation, since legal regulation is, in principle, government regulation. Without customs law, it is impossible to create a normally functioning customs mechanism, which is based on the system of executive power represented by customs authorities. Thus, customs law ensures the organic interrelation of all elements that make up the customs business in the Russian Federation.
Currently, in the conditions of formation of normal market relations Russian state is seriously interested in the existence of customs law as an independent legal branch. His interest lies in the presence of a systematic, stable industry approach to determining the legal, economic and organizational foundations of customs affairs. Without such an approach, it is impossible to ensure the protection of customs sovereignty and economic security countries.
Unfortunately, there is still no unanimity among lawyers on the question of whether there is such an independent branch of Russian law as customs law. Some believe that we can only talk about customs legislation. Other experts believe that customs law should be discussed as a sub-branch (or even one of the institutions) of administrative law.
Such views have a right to exist, as does the concept of a relatively independent branch of customs law.
In our opinion, the most preferable position is one that emphasizes the complexity of the field of customs legislation. There are many entities in the legal system that act as complex branches of legislation: business law, commercial law. The norms of customs law include sources of various branches of law. For example, the institution of customs payments is regulated by financial and legal norms, law enforcement activities of customs authorities are regulated by sources of administrative and criminal law.
So, customs law is a complex branch of 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 of a complex nature. This range of relations is determined by the very content and structure of the customs business, which, in fact, serves as the subject of legal regulation.
The question of the subject of regulation of customs law is the most complex and one of the least developed in legal science. Only some publications on customs topics expressed thoughts on this matter. Thus, K.K. Sandrovsky noted: “In relation to customs law, such a subject is social relations arising in connection with the customs regime established by the state and the implementation of customs policy in general.” The disadvantage of this definition is that it does not reflect the customs business as a whole. Attention is focused only on one, albeit very important, core part of it (customs policy) 1."
K.K. Sandrovsky came quite close to understanding the subject of customs law, speaking about the customs sphere of public relations and the legal norms relating to customs affairs. However, this is where the analysis of the problem, unfortunately, ended; the subject of regulation is generally not defined.
Customs business in its composition and structure is a complex, multifaceted and complex phenomenon. Therefore, social relations in the field of customs can be divided into groups that differ in significant specificity and regulated different branches of law: constitutional (state); in the dominant part - administrative and administrative-procedural; civil, criminal, labor and other branches, and to a certain extent - international law.
If we classify the social relations included in the subject of customs law, then in accordance with the structure of the customs business they can be presented in the following form.
The first group is relations in the field of customs policy; the second - relations and principles associated with the movement of goods and vehicles across the customs border; third - relations characterizing the status of customs regimes; fourth - relations in the field of customs and tariff regulation; fifth - relations in the field of collection of customs duties (federal customs revenues); sixth - relations related to customs clearance; seventh - relations in the field of customs control; eighth - relations in the field of customs statistics and HS; ninth - relations related to smuggling and other crimes in the field of customs; tenth - relations related to violations of customs rules and responsibility for them; eleventh - relations arising in connection with proceedings in cases of violations of customs rules; twelfth - relations arising in connection with the consideration of cases of violations of customs rules.
Taking into account the above, we can highlight the following features of the subject of regulation of customs law.
Firstly, the above-mentioned groups of social relations, regulated by the norms of different branches of law, have qualitative differences.
Secondly, the dominant role is played by social relations associated with the managerial and organizational activities of customs and other executive authorities, which are regulated by the norms of administrative and administrative procedural law.
Thirdly, the significant differences characteristic of each of the above groups determine their relative isolation, a kind of autonomy in the general array of social relations that are the subject of regulation of customs law. However, this isolation does not mean that the various classification groups are closed. Their interconnection and interdependence organically follow from the nature and characteristics of the TC. The latter, although it regulates heterogeneous relations in the field of customs in its broad sense, nevertheless serves as a single (consolidated), legally and logically integral legal act, internally consistent with the law. The Labor Code synthesizes legislation in the field of customs, being a serious basis for identifying a set of legal norms governing customs as a branch of law, and in relation to it a law-forming factor.
Thus, the main distinguishing feature of the entire array of social relations in the field of customs is their complex nature, heterogeneity different groups and blocks of their relationships. The customs business corresponds to the mechanism of its legal regulation - customs law. But the concept of a mechanism presupposes consideration of the issue of methods of legal regulation, without clarifying the specifics of which it is impossible to distinguish between different branches of law.
The method of legal regulation reflects and expresses what kind of volitional connections provided for by law the participants in the relevant legal relations can and should have, i.e. – how, in the volitional aspect, one participant in a relationship can interact with another.
The specificity of customs affairs as an object of legal regulation consists in purposeful activities states to regulate foreign economic activity by establishing the procedure and conditions for the movement of goods and vehicles across the customs border, therefore, the authoritative (imperative) method prevails in customs legal regulation. It manifests itself in the establishment of all kinds of mandatory regulations, prohibitions and restrictions.
The instructions are expressed in the imposition of direct responsibilities both on the customs authorities and on persons moving goods to perform certain actions (for example, customs clearance, etc.) provided for by the relevant customs legal norm.
Prohibitions are the same instructions, but they impose an obligation on participants in customs legal relations not to perform certain actions under the conditions provided for by the legal norm (for example, a ban on performing actions that fall under the signs of violation of customs rules, etc.). Along with prohibitions, all kinds of restrictions are established (on serving in customs authorities, on the import of goods and vehicles, on participation in proceedings in cases of violation of customs rules, etc.).
Less widely, but still used in customs law, is the dispositive method. But mainly this refers to the establishment of the powers of certain participants in customs legal relations (for example, the right to choose and change the customs regime by the person moving goods, the right of customs officials to use those forms of customs control that they consider sufficient to ensure compliance with customs legislation) .
Based on the above characteristics of the subject and method of customs legal regulation, we can conclude that no other branch of Russian law has a similar subject and method of legal regulation. And therefore, customs law is the same independent formation in the Russian legal system, like the basic branches of law: constitutional, administrative, civil, criminal, etc. However, unlike them, customs law is a complex branch of law along with, for example, municipal, entrepreneurial law and a number of other fields.
In addition to the subject and method of legal regulation, independent and very important the structure of law has its principles.
The principles of customs law represent the initial normative and guiding principles of customs legal regulation. They ensure the interrelation of customs law, customs legislation and customs policy, guarantee the continuity and consistency of the rule-making process in the field of customs, promote the timely repeal of outdated and adoption of new regulations, as well as the interpretation of legal acts and the elimination of legal gaps in customs legislation. The principles of customs law include:
1. The principle of legality is of 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 Labor Code must be carried out in the manner established by Customs legislation.
2. The principle of reciprocity and sovereign equality of states is applied within the framework of generally recognized international legal norms. Countries that provide Russia with the maximum free access of goods to domestic markets must have appropriate conditions for
rates of own goods in the customs territory of the Russian Federation.
3. The principle of equality acts as one of the characteristics of a democratic society. In the field of customs affairs, according to Part I of Art. 12 of the Labor Code, 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. As a rule, none of the subjects of foreign economic activity can be deprived of such rights or limited in them.
4. The principle of protecting state and public security, according to Art. 13 of the Labor Code, means a ban on the movement of certain 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 Russia’s economic sovereignty is expressed in the state’s establishment of quantitative restrictions on movement individual species goods. Such restrictions may be based on the directions of economic policy, the conditions for fulfilling Russia’s international obligations, the need to protect the domestic consumer market, as well as be a response to discriminatory or other measures that infringe on the interests of Russian individuals by foreign states and their unions.
6. The principle of freedom of choice of customs regime is established by Art. 156 of the Labor Code and is characterized by the fact that the person moving goods has the right at any time to choose any customs regime for such goods, as well as change it to another. It doesn't matter consumer properties goods, their quantity, country of origin and other conditions provided for by customs legislation.
The considered principles of customs law are uniform, inextricably linked and reflect the most important principles of this branch of legislation.
1. INTERNATIONAL CUSTOMS LAW: CONCEPT, SUBJECTS... 3
2. PRINCIPLES OF MTAP.. 3
3. SOURCES MTAP.. 4
4. THE CONCEPT OF THE SUBJECT OF INTERNATIONAL CUSTOMS LAW.. 4
5. OBJECT OF INTERNATIONAL CUSTOMS LAW.. 5
6. MAIN INSTITUTIONS OF INTERNATIONAL CUSTOMS LAW.. 6
7. INTERNATIONAL LEGAL REGIME OF THE CUSTOMS TERRITORY AND CUSTOMS BORDERS.. 6
8. FUNDAMENTALS OF EUROPEAN CUSTOMS LAW. MAIN CHARACTERISTICS OF THE EU CUSTOMS UNION... 8
9. COOPERATION OF THE CIS MEMBER STATES IN THE CUSTOMS SECTOR.. 12
10. FORMATION OF THE CUSTOMS UNION WITHIN THE EURASEC AND IMPLEMENTATION OF ACCEPTED INTERNATIONAL OBLIGATIONS IN THE NATIONAL LEGISLATION OF THE MEMBER STATES OF THE CUSTOMS UNION.. 14
11. TECHNICAL REGULATION AND APPLICATION OF SANITARY, VETERINARY AND PHYTOSANITARY MEASURES. 17
12. EXECUTION OF INTERNATIONAL TREATIES IN THE FINANCIAL SPHERE.. 20
13. EXECUTION OF INTERNATIONAL TREATIES REGARDING INFORMATION INTERACTION AND STATISTICS, AS WELL AS DECISIONS OF THE INTERSTATE COUNCIL AT THE LEVEL OF HEADS OF GOVERNMENT DATED NOVEMBER 19, 2010 No. 61 “ON URGENT MEASURES FOR INFORMATION EXCHANGE IU I AM WAITING FOR THE CUSTOMS AUTHORITIES OF THE CUSTOMS UNION.” 21
14. DEVELOPMENT OF THE JUDICIAL SYSTEM OF THE CUSTOMS UNION IN ACCORDANCE WITH THE ADOPTED PROTOCOL ON AMENDING THE ESTABLISHMENT AGREEMENT 22
15. UNIFICATION OF TRADE REGIMES.. 22
16.RESTRICTIONAL MEASURES IN MUTUAL TRADE... 23
17. IMPROVING THE WORK OF THE SECRETARIAT OF THE CUSTOMS UNION COMMISSION FOR THE IMPLEMENTATION OF INTERNATIONAL TREATIES.. 24
18. BOLIVARIAN ALLIANCE FOR THE PEOPLES OF OUR AMERICA (ALBA) 24
19. ANDEAN COMMUNITY.. 27
20. MERCOSUR. 31
21. UNION OF SOUTH AMERICAN NATIONS... 33
TOPICS FOR WRITTEN EXAMINATION PAPERS: 36
1. INTERNATIONAL CUSTOMS LAW: CONCEPT, SUBJECTS
International Customs Law (ICLA)- a system of principles and norms regulating relations between states and other subjects of MTAP in the field of customs and coordinating customs relations to ensure economic security and sovereignty in world economic relations determined by the development of common economic world relations.
MTAP - component Public International Law (PIL).
MPP- a set of norms that are a generally binding criterion for what is legally permitted and what is legally prohibited and through which international cooperation in relevant areas is managed or enforcement of compliance with the norms of International Law is carried out.
Subjects of MTAP:
1) states;
2) international organizations operating in the field of trade and customs;
3) nations and peoples advocating the definition of their statehood;
4) state-like entities.
The current norms of MTAP apply to legal entities and individuals of the state that is the subject of this right (legal entities and individuals indirectly (through the state) are specific subjects of MTAP).
These persons are participants in international customs relations.
MTAP is created by states and its other subjects in order to regulate international customs relations (states strive to create the best conditions for the movement of goods that are the object of international trade; in addition, in modern conditions, MTAP is designed to ensure solid foundation safe activities of MTAP subjects, legal entities and individuals in the customs field).