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ACTIVITY OF CUSTOMS BODIES ON MAINTENANCE OF PROTECTION OF ECONOMIC INTERESTS AND ECONOMIC SAFETY OF THE STATE

Long time was not given to a problem of economic safety by the government of Russia of due value. In the concept of socially - economic development of the Russian Federation for the period till 2005 words it is not told about problems of economic safety of Russia, there is no even an analysis of the reasons of such position and economy development.

Maintenance of economic safety of the country is not a prerogative of any one office of state, service. It should be supported by all system of the state bodies, all links and economy structures, including customs bodies.

Activity of customs bodies on maintenance of economic safety of the state consists in such influence on all participants of public relations which induces them to observe the established is customs-rule of law.

In turn, as we already marked, the general management of bodies of maintenance of safety is assigned to the President of the Russian Federation. The government of the Russian Federation will organise working out and realisation of actions for safety maintenance, including, for the State Customs Committee of Russia.

Economic safety of the state, its economic interests and their protection are characterised in various aspects: exist, for example, inside - and the external economic interests. Thus intraeconomic interests can be connected with development industrial and agriculture, transport and communication it is, etc. clear, that customs bodies are called by available means and methods inherent in them to protect and protect more concrete interests of the state named and following from them as a whole, regions, the enterprises and the economic organisations.

And methods with which customs bodies provide economic safety and protection of economic interests of the state, it is possible to divide means on two groups:

1. Means of legal regulation and methods of law-enforcement activity. In this case customs bodies use legal compulsion, sanctions, measures of protection according to the current legislation, using the imperious powers, allowing to bar attempts of infringement of legality. This group constitutes a basis of law-enforcement activity of customs bodies.

2. Means and methods of economic regulation of the foreign trade relations. Them concern: tariff regulation (customs payments, gathering, taxes - their collection, methods of definition of customs cost, exchange control, methods of definition of country of origin of the goods, etc.) and not tariff regulation (embargo, prohibition of import or export of the goods, an establishment of restrictions on import and export of the goods: licences, quotas, certification and other restrictions).

Participating in regulation of the foreign trade turnover and carrying out fiscal function (gathering of customs payments), customs bodies regularly fill up the state budget and by that promote the decision of economic problems.

The importance of activity of customs law enforcement bodies is caused also by that taxes and tax collections are the stablest source of replenishment of the federal budget. Acknowledgement are transfers on years: in 1995, they have constituted 17 % of a profitable part of the budget, and in 1997 - already more than 21%1. In 1998 the planned target approved for system, has been executed on 104 % that has constituted 84, 3 mlrd, roubles. Each customs officer in the conditions of the extremely insufficient financing of system has provided transfer in the state budget more than 1, 4 million roubles while expenses for its maintenance have constituted less than 62 thousand roubles for a year.

Enclosed in customs system in 1998 the rouble has brought everyone in the state treasury more than 23 roubles (in 1997 the given indicator constituted 18 roubles).

The next years indicators were already others: in 1999 on 1 enclosed rouble 43 roubles are received. In 2000 each customs officer has provided transfer in the budget of 6,53 million roubles, and in 2001 2,2 mlrd, roubles - at expenses for its maintenance of 176 thousand roubles. Each rouble enclosed in customs system in 2001, has given return in 52 roubles. And the share of customs payments in gross national product has constituted 5,9 percent. [96 [97] [98] for 2002 by customs bodies it is listed in the federal budget 588 mlrd, roubles, i.e. the established plan is exceeded on 3,3 % [99].

According to statistical data every third rouble of incomes in the state treasury is brought by customs [100].

For today according to the Federal act «About the federal budget for 2003» [101], the profitable part of the federal budget at the expense of customs payments should constitute 638,09 billion roubles, these are 30 % of a profitable part of the budget and 37 % of its tax component. In comparison with 2002 the task is increased by 14 %. The share of tax revenues from import of the goods Thus has considerably increased and was reduced export составляющая1.

At the activity organisation on maintenance of economic safety and protection of economic interests of the state customs bodies are guided, first of all, by two basic acts in this direction: the Customs code of the Russian Federation and the Tax code of the Russian Federation (further - NK).

Now HK takes the central place in system of the legislation on taxes and tax collections. All laws on taxes and tax collections are accepted according to it and cannot contradict it (including TK). Article 30 HK establishes, that tax and customs bodies carry out the functions according to the Tax code of the Russian Federation and other federal acts defining an order of the organisation and activity of tax organs which customs bodies concern also.

Before to shine the collection mechanism with customs bodies of payments, it is necessary to specify what kinds of a payment to them concern.

Existence in customs business and the right of institute of payments as the bodies of rules, defining kinds, a procedure of payments and conditions of collection of corresponding taxes and tax collections is not indisputable as payments as a whole, constitute a subject of regulation of the fiscal law. In acknowledgement a number of the educational editions devoted to tax laws, mentions also questions of customs payments [102 [103]. Besides, that also it is marked in the literature, in the separate countries (such as France, Germany) the customs right is podotraslju the fiscal law, and the central body of the Customs is included into ministry structure финансов1. Here again it is not necessary to turn away from rich foreign experience of principles of functioning and submission of fiscal bodies. It is necessary to discuss this practice of the developed countries seriously.

At the same time features of the Russian customs legislation allow to hold that opinion, that customs payments as the legal institution are peculiar to the customs right because of their special position among other taxes and tax collections in a kind of direct and indissoluble interrelation with other institutes and podinstitutami the customs right (modes, registration, the control, cost, preferentsii etc.) . This point of view proves to be true and the Tax code which has entered since January, 1st, 1999 (the first part) [104 [105] and since January, 1st, 2001 its second part [106]. The part of 2 articles 2 of this code defines, that to relations on an establishment, introduction and collection of customs payments, and also to the relations arising in the course of control of their payment and impeachment for non-payment of guilty persons, the legislation on taxes and tax collections is not applied, if other is not provided by the code. In spite of the fact that the separate questions connected with customs payments and function of customs bodies in the field of their collection, are regulated by the Tax code, nevertheless the basic norms contain in the sources having especially customs appointment (besides the code - the Law of the Russian Federation «About custom duties of the Russian Federation», the governmental orders [107], State Customs Committee Rossii1 orders).

It is necessary to pay attention that the list of customs payments containing in article ON, is closed. It leads to occurrence of some legal collisions (for example when departmental certificates of the State Customs Committee of Russia establish the obligatory payments levied by customs bodies which do not contain in the list of customs payments, i.e. vst. ON TK the Russian Federation).

At the moment customs bodies levy a number of the payments which have been not provided in specified article of the code. These are the customs payments paid under the uniform rate of the customs duties and taxes (item 2.1 of Rules of moving in the simplified, preferential order of vehicles physical persons through customs border of the Russian Federation), gathering for inclusion of banks and other organisations in the register of the State Customs Committee of Russia (item 3.6 of Rules of conducting the register of banks and other organisations which can represent itself as garan - that before customs bodies), etc.

Attempt to make the list of customs payments opened has been undertaken with acceptance of the Time instruction about collection of customs payments (the Appendix to the letter of the State Customs Committee of Russia from 08.06.1995 №01-20/8107) 3. However at the moment this certificate is not applied in connection with a recognition not operating (doing not come under to application) the decision of the Supreme Court of the Russian Federation from 18. 02. 1999г. ³gkpi 99-58.

Listed in item 110 of the code payments are consolidated by that all of them are levied, as a rule, customs bodies in connection with moving of the goods and vehicles through customs border or in other cases provided TK the Russian Federation. [108 [109]

At the same time these payments differ both on legal nature, and under the economic maintenance. Among them there are taxes (the customs duties, the VAT, excises) and obligatory payments of not tax character (custom charges, payments, etc.). One customs payments (the customs duties, the VAT, excises) can be levied by the rules established only by federal acts, others (as a rule, payments of not tax character) can be regulated by the subordinate legislation.

The modern customs policy shows the tendency to extensive interpretation of concept of customs payments. To the last in item 18 TK carry the customs duties, taxes, custom charges, gathering on delivery of licences, and other payments provided by the customs legislation. Last concept is wider and includes both actually customs payments, and some other obligatory payments which are carried out in customs sphere, for example: means from realisation konfiskatov, peni, penalties and collecting of cost of the goods, percent for giving time or instalments of customs payment, the sum of maintenance of payment of customs payments.

It is necessary to pay attention also that the operating tax laws do not operate with concept «customs payments». Instead of it in the tax code of the Russian Federation (item 8) is used collective definition: «the tax is understood as the obligatory, individually gratuitous payment levied from the organisations and physical persons in the form of alienation belonging them on the property right, economic conducting or an operational administration of money resources with a view of financial maintenance of activity of the state... Gathering is understood as the obligatory payment levied from the organisations and physical persons which payment is one of conditions of fulfilment concerning payers of gathering by the state bodies...».

Taking for a basis the maintenance of specified articles the author offers hardly - blowing incorporated concept of customs payments:

Customs payments are understood as the federal taxes and the gathering which duty of collection is assigned to customs bodies of the Russian Federation and which payment is the integral condition: movings through customs border of the Russian Federation of the goods and vehicles, and also fulfilment of operations on customs registration or other actions - in cases provided by the Customs code, the President of the Russian Federation, the Government of the Russian Federation or () the State Customs Committee of Russia (within the competence).

Attracts the attention meeting in the literature opinion, that the payments which directly have been not connected with moving of the goods through customs border (including the mentioned gathering for inclusion of banks and other credit institutions in State Customs Committee Rossii1 register) cannot carry character of customs payments. C such statement hardly it is possible to agree, first, for the reason, that in the item ON TK does not contain any reservations limiting concept of payments by the fact of moving through border, and secondly, from sense of other articles of the code (115, 116, 162, etc.) Follows, that a number of payments are levied in general irrespective of perfect moving. For example, gathering for licensing for realisation of activity as the customs broker is levied how the future intermediary at registration will start to realise the rights, thus itself not moving the goods through border, and gathering for customs support at moving from one customs warehouse on another. However completely to ignore the moving fact with reference to customs payments certainly it is impossible. Moreover, moving through border serves as basic criterion for the subsequent from -

Cm.: Nozdrachev A. F. The customs right.-M., 1998. With. 268.

Executions of a concrete payment to customs платежам1. It is necessary also from - to mark, that in the project of the Customs code in section 4 kinds of customs payments are established; item 268 specifies all gathering existing now, and item 271, for example, is particularly devoted gathering for customs support; 274 - for inclusion in the Register of banks and other credit organisations; for inclusion in the Register of the insurance organisations, dogovory which insurance can be accepted as maintenance of payment of customs payments.

At the same time discharge of duty by customs bodies on maintenance of the prompt payment of payments from payers becomes complicated absence of concept of payment. Many scientific reasonings meet about terms of payment [110 [111] [112], but at the present stage the control over directly payment is one of the basic functions of customs bodies about what eloquently speaks relative density of customs payments in a profitable part of the federal budget.

Considering, that neither TK, nor HK concepts of payment of customs payments do not contain, and project TK of Russia offers item 257 in edition: «Payment of customs payments is the integral condition of import of the goods on the customs territory of the Russian Federation or their export from this territory, and also fulfilment of operations on customs registration or other actions in the cases provided by the present code», the author considers possible to consider definition of payment of customs payments. Such necessity speaks absence of possibility to fix the juridical fact of the taken place payment (or non-payments).

The persons moving the goods, can give the payment document confirming the fact of transfer of a necessary sum of money to concrete customs body. But it will not mean, that the specified sum of customs payments will be enlisted into the account of concrete customs body which should make customs registration. The reasons of such situation can be various: from the poor-quality mechanism of activity of bank system, to formal opiski in figure of number of the bank account of customs body.

After such "accidents" and after actually complete customs registration of the goods to count only on belief methods to customs body it is not necessary. There is a necessity of application of methods of compulsion. Administrative means are not connected with creation of additional material stimulus or danger of a financial damage. They are based on force of the government and include coercive measures, an interdiction and the permission.

Considering, that article 40 of the Budgetary code of the Russian Federation defines, that «money resources are considered enlisted in the income of the corresponding budget... From the moment of fulfilment by bank of Russia or the credit organisation of operations on transfer of money resources into the account of the body executing the budget..., the author applying a tehniko-legal method and laws of formal logic offers following definition of concept« payments of customs payments »: actual receipt of money resources into the account of the customs body making operations on customs registration, or granting to the official of the specified customs body of payment documents with a bank mark about transfer of money resources to the account of the given customs body.

To provide the administrative nature of collection of customs payments and timeliness of their transfer in the federal budget, it is necessary to consider more in detail position about an order of payment such to a payment -

Article 120 TK establishes the Russian Federation, that customs payments are paid to customs body of the Russian Federation, and concerning the goods sent in the international items of mail, - to the state telecommunications agency which lists the specified payments into accounts of customs bodies of the Russian Federation.

At the same time not paid customs payments are collected by customs body of the Russian Federation in an indisputable order irrespective of time of detection of the fact of non-payment, for exceptions of collecting of payments from the physical persons moving the goods through customs border of the Russian Federation not for commercial objectives from whom collecting is made judicially (item 124 of item I TK).

The tax code defines, that... «The tax bearer is obliged to execute independently a duty on tax payment... In case of non-payment or incomplete payment of the tax tax collecting for the account of the money resources which are on accounts of the tax bearer in bank when due hereunder is made..., and also by tax collecting for the account of other property of the tax bearer... Collecting of the tax from the organisations is made in an indisputable order... Collecting of the tax from the physical person is made judicially...» (From item 45 HK the Russian Federation).

In spite of the fact that modern customs (and regarding duties, and the excise - and tax) the legislation contains the VAT of norm which should provide payment of the customs payments, existing ways of maintenance not to the full guarantee payment of the due sums for the goods moved through customs border.

The customs code contains three ways of payment of customs payments. It is pledge of the goods and vehicles, a guarantee of the third party or entering on the deposit of the due sums (item 122).

The tax code represents possibility to the person moving the goods through customs border, to execute a duty on payment of taxes and tax collections by next ways: 1) the lien, 2) the guarantee, 3) penej, 4) stay of operations under bank accounts and 5) arrestment on property of the tax bearer (item 72).

But not all these ways of maintenance are accepted by payers on a voluntary basis.

On the basis of article 30, item 1 of item 31, articles 34, 45, 46, 69 ch. I HK the Russian Federation customs bodies in case of non-payment or incomplete payment by the payer of the customs duties, the taxes and tax collections which are coming under to payment in connection with moving of the goods through customs border of the Russian Federation, in established by the Customs code of the Russian Federation term collect the sum of customs payments compulsorily, by the collecting reference on money resources of the payer on bank accounts. At insufficiency or absence of money resources on accounts of the payer or absence of the information on accounts of the payer collecting of the sums of customs payments is carried out for the account of other property of the payer according to article 47 HK the Russian Federation.

As compulsory collecting not paid or paid not in full volume of customs payments from the organisations is made in an indisputable order, and from physical persons - judicially, the indisputable order of collecting is applied after default by the payer of the requirement about payment of the taxes and tax collections levied in connection with moving of the goods through customs border of the Russian Federation.

According to point 7 of article 69 of the Tax code of the Russian Federation the requirement goes to the tax bearer customs body in an order established by the Tax code of the Russian Federation with the account of features, provided by the customs legislation of the Russian Federation.

The order of collecting of the customs duties, taxes, gathering, and also peni for the account of the money resources which are on accounts nalogoplatelytsika - the organisations in banks, is regulated by article 46 of the Tax code of the Russian Federation.

The requirement represents the notice in writing of customs body directed to the payer on the sum of the customs duties not paid when due hereunder, taxes and tax collections, and also about a duty to pay in the term established by this requirement the sum of a shortage and corresponding peni.

The requirement should contain data about: to the shortage sum; the size penej, added at the moment of the requirement; term of payment of the customs payments, established by the Customs code of the Russian Federation; the requirement time of performance; measures on collecting of not paid sums of customs payments and maintenance of discharge of duty on payment of the sums of a shortage and peni, and also detailed data about the bases of collection of customs payments, including the reference to positions of the law on taxes which establish a duty of the payer to pay customs payments.

The requirement is constituted in duplicate, under the typical form. The first copy of the requirement goes to the payer, the second copy remains in customs body. The requirement subscribes the chief of customs body.

The decision on collecting is the basis for registration of collection orders on collection without recourse to the court of money resources from accounts of the tax bearer. In collection orders besides the shortage sums the sum peni, estimated from the moment of the expiry of the term of payment of the customs payments, established TK the Russian Federation, before date of exhibiting of the collection order on collection without recourse to the court, and also other data specified in point 5 of article 46 of the Tax code of the Russian Federation is underlined.

On the basis of point 9 of article 46 and point 7 of article 69 HK the Russian Federation, articles 121 TK the Russian Federation the stated positions are applied also at collecting peni for untimely payment of customs payments and percent for giving time or instalments on payment of customs payments.

Regarding 3 articles 124 TK the Russian Federation is spoken about possibility of the reference of the claim to property of the payer according to the legislation of the Russian Federation. According to a part of 1 Tax code of the Russian Federation and the Federal act from July, 21st, 1997 №119-ФЗ «About final process» [113] methodical recommendations about the organisation of work regarding debts collecting on payment of customs payments for the account of property of the organisations-debtors (the appendix to the letter of the State Customs Committee of Russia from May, 31st, 2000 №01-06/14438) have been developed.

The customs body, proceeding from positions of article 47 HK the Russian Federation, has the right to turn debts collecting on payment of customs payments and penej for delay of payment of customs payments for the account of property of the organisation - of the debtor, including for the account of its cash money resources, within the sums specified in the requirement about payment of taxes and tax collections, coming under to payment in connection with moving of the goods through customs border of the Russian Federation, and with the account of the sums in which relation collecting for the account of the money resources which are on accounts of the debtor in bank is made.

With a view of realisation of the specified positions of the Tax code of the Russian Federation, structural divisions of customs body according to the functions assigned to them carry out the following actions directed on collecting of debts for the account of property of the organisations-debtors.

The department of customs payments of customs body after reception of the information from bank about insufficiency or absence of money resources on the organisation-debtor account prepares the project of the decision on debts collecting on payment of customs payments and penej for delay of payment of customs payments for the account of property of the organisation-debtor and the decision project about debts collecting on payment of customs payments and penej for delay of payment of customs payments for the account of property of the organisation-debtor according to the typical form of documents, ut

verzhdyonnyh the order of the State Customs Committee of Russia from February, 23rd, 2000 №140 «About debts collecting for the account of property of the organisation-debtor» [114].

Further the department of customs payments of customs body prepares the service record to the chief (deputy chief) of customs body about necessity of collecting of debts for the account of property of the organisation-debtor. On the service record are applied the decision project about collecting of debts and the project of the decision on debts collecting, and also a copy of the documents which are available upon debts:

- The documents confirming the fact of formation of debts;

- Requirements about payment of the taxes and tax collections which are coming under to payment in connection with moving of the goods through customs border of the Russian Federation;

- The collection order, with a bank mark about absence or insufficiency of money resources on the account of the debtor;

- Other documents which are available upon debts.

The decision project about collecting of debts and the project of the decision on debts collecting come under to the coordination with a department of execution of decisions and a legal department of customs body. After the coordination the service record goes to the chief (deputy chief) of customs body.

According to article 47 of the Tax code of the Russian Federation the decision about debts collecting goes to corresponding territorial division of service of bailiffs in a current of three days from the moment of awarding judgement about debts collecting.

The department of execution of decisions provides a timely direction and receipt to corresponding territorial division of service of bailiffs of the decision about debts collecting.

The department of execution of decisions within one day from the moment of reception from a department of customs payments of documents prepares the covering letter to corresponding territorial division of service of bailiffs and directs the decision about collecting of debts for execution according to an order provided by the Federal act (FZ) «About final process».

The department of execution of decisions carries out the operative control over decision execution about debts collecting to corresponding territorial division of service of bailiffs and informs not less often than an once in a month a department of customs payments on a course of repayment of debts. In turn the department of customs payments on the basis of payment commissions keeps account the sums of debts collected for the account of property of the organisation-debtor, and informs not less often than an once in a month a department of execution of decisions on receipt of money resources into accounts of customs body.

In case of returning by territorial division of service of bailiffs of the decision about debts collecting on the bases specified in article 26 of the Federal act (FZ) «About final process», the department of execution of decisions directs the original of the corresponding certificate of the judicial police officer - of the executor to a department of customs payments.

Nevertheless, according to article 26 FZ «About final process» returning of the executive document is not an obstacle for a new presentation of the specified document to execution within term of a presentation of the decision about debts collecting to execution (in a current of six months from the date of returning).

According to rules of legal technics of legal relation arise at approach of statutory juridical facts. At the moment of detection by customs body of the fact not executed by the payer

Duties on payment of customs payments in statutory terms there is a legal relation which subjects are the payer and customs body.

On the basis of points 8 and 11 articles HK the Russian Federation at collecting of not paid sums of customs payments by customs body can be applied as it should be and on the conditions established by article 76 HK the Russian Federation, stay of operations under accounts of the payer in bank.

According to point 4 of article 60 HK the Russian Federation in case of default by duty bank on execution of the commission of the payer on transfer of the sums of customs payments in the federal budget, and also decisions of customs body on collecting of the sums of customs payments for the account of money resources of the payer as the sequence established by the civil legislation, to bank are applied measures on collecting nepere - the numerical sums of customs payments for the account of money resources to similarly order provided by article 46 HK the Russian Federation, and for the account of other property - judicially.

In case of default by bank of the commission of the payer about transfer of customs payments in corresponding budgets or decisions of customs body on collecting, customs body directs to bank the requirement about payment of the sums of customs payments in an order provided by articles 69, 70 HK the Russian Federation.

At default by requirement bank when due hereunder the customs body not later than 60 days from the date of the expiry of the term of execution of the requirement decrees about collecting and constitutes the collection order on collection without recourse to the court.

Considering the maintenance of the customs code and practical activities reality, three variants of maintenance of payment of customs payments in full volume now are fulfilled. It: - the bank guarantee; - the monetary deposit; - customs support.

In article 136 TK the Russian Federation «Measures on maintenance of observance of the legislation in customs business» is spoken:... «The decision on application or non-use of customs support is in the exclusive competence of customs bodies».

In the event that on point of customs registration (control) cargo has arrived, in which relation preliminary declaring (as a stage of customs registration) has not been properly executed, such cargo moves further with customs support. Customs support - unique effectual measures of delivery of the goods to destination for customs registration with attraction of employees of power divisions.

As a rule, customs support is appointed, when customs bodies have bases to believe, that the carrier can not deliver the goods to destination and therefore, the state will not receive customs payments due to payment for the goods.

By estimations of Central administrative board of the organisation of the customs control (GUOTK) the State Customs Committee, nearby 1 % of the imported cargoes for various reasons does not reach to destination. The lion's share of this volume (about 80 %) is necessary on «the risk goods», such as furniture, electronics and home appliances, that is easily realised on the market.

Customs support as one of kinds of a guarantee of delivery of cargoes accepts the definitive form during experiment spent now in territories of the Northwest Customs and the Central Customs. There is a hope, that further customs support by forces SOBRa (special group of fast reaction) will be carried out on all territory of the Russian Federation. Today successful carrying out of procedure of customs support is stirred by two quite razreshimye problems: weak financing and insufficient experience of divisions SoBra in the field of customs support.

C the account of quite successfully lead experiment, the author considers possible to leave with the offer on inclusion in project TK in article «Ways of maintenance of payment of customs payments» of point 1 subparagraph 5: Payment of customs payments is provided with next ways:... 5) customs support.

At the same time acceptance new TK will result as in some updating of ways of maintenance of payment of customs payments operating now (it will be not simple pledge товаров1, but also other property), and to change of the mechanism of customs payments (the administrative nature of collection - legal compulsion).

Now and in the foreseeable future compulsion is necessary for protection of the law and order, the property, the rights and interests of citizens and the organisations, creation of normal conditions for activity of the device of public authority, i.e. customs system. It though and not main, but the important and necessary method vlastvovanija which is connected with the decision of economic questions of the state. At the same time support payment is too the customs payment arriving in the state budget.

In a number of the European countries customs support — an obligatory measure concerning the goods, entered the list most kriminogennyh cargoes. In the field of delivery by motor transport we can lead struggle against customs infringements according to rules of Convention TIR regulating the international road transportations. Procedure [115 [116]

TIR in this area supposes only customs support. Under demands of customs bodies columns with participation of forces SOBRa which is carrying out customs support should be formed.

Until recently power structures of the State Customs Committee of the Russian Federation did not carry out security functions under demands of importers. Divisions SoBra only had now an opportunity to carry out procedure of customs support.

Taking up the mentioned questions, it is necessary to notice, that now there was such situation when prospective payers - participants of foreign trade activities, not breaking the legislation, use discrepancy and contradictions tax, constitutional (regarding realisation of the rights) and customs legislations with a view of leaving from payment of customs payments.

Imperfection of is standard-legal base substantially influences the performance, assigned to customs bodies, problems regarding strict execution of the planned targets directed on formation of a profitable part of the federal budget and management by this process of the State Customs Committee of Russia.

2.2.

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A source: AGISHEVA ELENA NIKOLAEVNA. LEGAL And ORGANIZATIONAL ASPECTS of ADMINISTRATIVE ACTIVITY of CUSTOMS BODIES of the RUSSIAN FEDERATION. The dissertation on competition of a scientific degree of the master of laws. Moscow -. 2003

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