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2.2. Actual aspects of an order of calculation, payment and collection of custom charges for customs support

Custom charges for customs support are levied for fulfilment of actions of the customs bodies which are carrying out support of vehicles, transporting the goods according to a customs procedure of customs transit.

One of measures of maintenance of observance of customs transit is support of vehicles by officials of customs bodies.

TK the USSR used concepts źtransit of cargoes through territory of the USSR╗ and źtransportation of cargoes from one customs offices╗ which are comparable to customs operations 1964. On the basis of Code positions, transportation of cargoes could be carried out from one in other customs office with a view of examination of cargo, payment of customs payments and goods release for limits of customs border of the USSR [255]. According to TK the Russian Federation (1993) in territory of the Russian Federation customs delivery of the goods represented preliminary operation on delivery of the goods, documents and vehicles to the place defined by customs body. At the same time in the subordinate legislation normative act the procedure of internal customs transit [256 [257] which was understood as goods delivery under was provided

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The customs control.

Article 79 TK the Russian Federation considers internal customs transit as a customs procedure at which the foreign goods are transported under the customs territory without payment of the customs duties, taxes and application of interdictions and the restrictions of economic character established according to the legislation of the Russian Federation about state regulation of the international economic activities. It is possible to believe, that these concepts are a prototype of nowadays existing procedure of customs transit.

So, now TK the HARDWARE under customs transit understands a customs procedure according to which the goods are transported under the customs control under customs territory EAES, including through the state territory, not being member EAES, from customs body of departure to customs body of appointment without payment of the customs duties, taxes with application of interdictions and restrictions, except for measures of not tariff and technical regulation (item 1 of item 215 TK the HARDWARE; item 1 of item 142 TK EAES).

The initial stage of a customs procedure of customs transit is carried out in customs body of departure and comes to the end in customs body of appointment. Customs body of departure - customs body in which region of activity transportation of the goods according to a customs procedure of customs transit begins. The customs body which is not customs body of departure, in case of the organisation of customs support before decision-making on the organisation of customs support adjusts the decision with customs body in which region of activity import of the goods on territory of the Russian Federation is carried out, and if necessary informs customs body in which region of activity export of the goods from territory of the Russian Federation is carried out, on operative communication channels. Customs body of appointment - the location of customs body where customs transit comes to the end.

According to a customs procedure of customs transit the duty is assigned to customs body of departure on an establishment of a place of delivery of the goods and term of carrying out of customs transit at release of the goods.

A delivery place is the zone of the customs control in a zone of activity of customs body of appointment. The delivery place is defined proceeding from the data specified in transport documents (item 1 of item 220 TK the HARDWARE; item 2 of item 145 of item 220 TK EAES). Thus the goods transported from a place of their arrival, as a rule, are delivered in the location of customs body. For an air and sea type of transport a delivery place is the customs body of the airport or seaport. For a railway transportation the delivery place is defined as follows: each railway station becomes attached to customs body, therefore on a station code the customs body of appointment and a delivery place are automatically identified.

With a view of delivery of the goods to a place of their appointment the customs legislation provides compulsory condition of their premise under a customs procedure of customs transit. Such condition is acceptance of measures of maintenance of observance of customs transit.

Maintenance of payment of the customs duties, taxes, customs support and establishment of a route of transportation of the goods concern measures of maintenance of observance of customs transit (subitem 2 of item 1 of item 217 TK the HARDWARE). Such measures are applied that in cases of infringement of rules of transportation of cargoes through customs border EAES, losses of cargo or other reason customs bodies had a guarantee of payment of obligatory payments for the moved goods, excluding losses for the federal budget. At procedure of customs transit of the person, its carrying out, are released from payment of customs payments. Customs bodies can apply various measures of maintenance of observance of customs transit with a view of bar of claim by lapse of time of infringements from the persons transporting the goods. It is represented, that customs support of the goods should be applied in unusual cases, and in all the others payment of customs payments can be provided and the different ways established by item 1 of item 86 TK the HARDWARE (item 1 of item 63 TK EAES).

At use of support of vehicles as measures of maintenance of customs transit officials of customs bodies carry out support of vehicles under the customs control on the basis of the decision of the head of customs body. Within the limits of realisation of uniform application by customs bodies of the designated measure by Order FTS of Russia № 397 the Order of customs support of vehicles of the international transportation transporting the goods (further - the Order) is approved. According to the given certificate customs support is applied only in territory of the Russian Federation if other is not established by right EAES or international treaties of the Russian Federation.

Cases when the customs body has the right to make the decision on customs support of the vehicles transporting the goods according to a customs procedure of customs transit, are various and stated in item 2 of item 218 TK the HARDWARE (item 4 of item 343 TK EAES). So, support can be appointed: if the payer has not given maintenance of payment of the customs duties, taxes; the carrier is the infringer of right EAES and the given fact is confirmed by the become effective decisions about appointment of administrative punishment; presence at debts carrier on payment of the customs duties and taxes; on the basis of a control system of risks [258] (further - SUR) necessity of customs support is established.

SUR is based on an effective utilisation of resources of customs bodies for prevention of breaches of law EAES and the legislation of the Russian Federation on customs business and counteraction to infringements at realisation of other kinds of the control assigned to customs bodies, including connected with evasion from payment of customs payments in the considerable sizes (item 1 of item 162 of the Law on customs regulation). That particularly means SUR the legislator it is not established, therefore at customs bodies unlimited possibilities at decision-making on customs support on the basis of the given system.

On occasion, proceeding from positions of item 23 of the Customs convention on the international transportation of cargoes with application of book MDP (further - convention MDP), customs bodies have the right to make the decision on the organisation of customs support of vehicles of the international transportation [259 [260] [261]. Moving of the goods on territory of the Russian Federation is carried out under support because of excess of the sums of the customs duties, taxes of the sum of guarantees under book MDP. So, customs bodies have the right to demand support of vehicles if the size of payment of customs payments exceeds 50 000 dollars

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The USA. In some regulatory legal acts the requirement about transportation of the goods under customs support contains. The given requirement is established in the Governmental order of the Russian Federation from July, 28th, 1998 № 814 which provides customs support of transportation of the weapon and cartridges.

According to item 1 of item 9 of the Agreement between the Government of the Russian Federation, the Government of Byelorussia and the Republic Government

Kazakhstan from June, 18th, 2010 źAbout an order of moving with physical persons of the goods for a private use through customs border of the Customs union and fulfilment of the customs operations connected with their release╗ [262 [263] [264] under a customs procedure of customs transit the goods for a private use in which relation clearing of payment of customs payments according to the Appendix № 3 to the Agreement is given can be located, at their moving from a place of arrival to customs body in which region of activity constantly or temporarily lives the physical person. If the physical person has not presented maintenance of payment of the import customs duties, taxes or it insufficiently, the customs body has the right to make the decision on customs support.

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According to norms of the Federal act źAbout safety╗ a part of activity of the state in the field of safety maintenance is application of special economic measures. The decree of the President of the Russian Federation from August, 6th, 2014 № 560 establishes an interdiction for import of some articles of food from the list of the countries for a period of one year with a view of protection of national interests of Russia [265]. Control powers behind maintenance of execution of the given certificate are assigned on FTS Russia.

Customs support is carried out not only in a voluntary order, but also compulsorily at numerous infringement by a carrier of duties by transportation the goods and insufficiency of maintenance of payment of customs payments. Both in that and in other case the payer has a duty on payment of custom charges for customs support. There are cases of revealing and suppression in territory of the Russian Federation of the goods forbidden to import which are specified in the list of raw materials, the foodstuffs and agricultural production, such countries as the USA, Canada, Australia, Kingdoms Norway, Ukraine, Republic Albania, Montenegro, Republic Iceland and the Princedom Liechtenstein, the countries of the European union, established by the Governmental order [266]. In territory of the Russian Federation with a view of bar of claim by lapse of time of distribution of such goods and their nondelivery to destination customs bodies carry out obligatory customs support.

Thus, the primary goal of customs support is maintenance of delivery of the transported goods in safety to destination. Custom charges for customs support are paid for actions of officials of customs body on realisation of such support, called to compensate financial expenses on realisation of such support. Payment process is preceded always by an order of definition of payers and taxation basic elements which the following concerns.

1. Payers of custom charges for customs support. TK the Russian Federation were established by a circle of persons, custom charges responsible for payment for customs support which the persons who have received the permission to realisation of customs transit concerned. Thus now in TK the HARDWARE of the given persons define as customs applicants of a customs procedure of customs transit.

The circle of persons which can act as the customs applicant, is defined item 186 TK the HARDWARE. However the legislator specifies, that as the customs applicant of a customs procedure of customs transit also can act a carrier (in most cases it and is the customs applicant) and the forwarding agent if it is the legal body of member state of the Customs union.

According to positions of norms of item 1 of item 18 TK the HARDWARE (item 1 of item 406 TK EAES) a customs carrier is the legal body of member state of the Customs union, meeting the certain requirements established by the customs legislation. After inclusion in the register of customs carriers the legal body admits a customs carrier to which the certain duty on payment of the customs duties is assigned, taxes, including custom charges for customs support (item 3 of item 21 TK the HARDWARE; item 5 of item 409 TK EAES). According to a customs procedure of customs transit by transportation the goods the customs carrier bears responsibility for default of the duties the provided item 224 TK the HARDWARE (item 154 TK EAES). At support of the goods officials of customs body should provide observance of duties of the carriers fixed by item 223 TK the HARDWARE (item 1 of item 150 TK EAES).

2. Object of taxation by custom charges for customs support - actions of the customs bodies which are carrying out support of vehicles, transporting the goods, according to a customs procedure of customs transit.

Decision-making on necessity of the organisation of customs support by customs body of departure is made by the authorised officials of customs body within 10 minutes after registration of the transit declaration. After decision-making on necessity of the organisation of customs support the official is obliged to issue the demand and to provide its immediate direction to the person, making the decision on the organisation of customs support. After acceptance of the positive decision on the organisation of customs support the official is obliged to notify the customs applicant of a customs procedure of customs transit on acceptance of such decision and necessity of payment of custom charges for customs support. Customs support without payment of custom charges for customs support is supposed under condition of a presentation by a carrier or the addressee of the goods of maintenance of payment of custom charges in the form of a guarantee of bank or the guarantee contract.

After acknowledgement to customs body of the fact of payment of custom charges in full and transfer of the sums into the account of Federal exchequer the order of customs body on the organisation of customs support is issued. It is necessary to notice, that customs support has allowing character, therefore it is supposed only with the edition of permit of customs body in region of activity of customs body of departure. However moving of accompanied vehicles of the international transportation transporting the goods, within 100 km or within region of activity of one customs is supposed on the basis of the decision on customs support without the edition of the order of customs body.

The organisation of customs support and reception of vehicles of the international transportation transporting the goods coming under to support, should be finished before release of the goods according to a customs procedure of customs transit. The customs body will organise customs support not later than 24 hours from the moment of acceptance of the corresponding decision.

Customs support of vehicles of the international transportation transporting the goods, according to a customs procedure of customs transit, carries out the customs dress into which specially prepared officials of customs bodies enter. As a rule, customs support carries out one customs dress (one or several officials of customs body of departure).

The structure of the customs dress is defined taking into account a kind, quantity of vehicles of the international transportation, conditions of transportation, character of the transported goods and other factors. To the customs dress time and an arrival place (corresponding structural division of customs body of departure) for acceptance to customs support of vehicles of the international transportation transporting the goods, and documents on them, and also a movement route if transportation of the goods is carried out on a certain route is defined. Special preparation of officials on maintenance of integrity of cargo, recognition of collusions and protection of monitoring systems is besides, necessary. Requirements to information safety with obligatory preparation of the personnel in this sphere are established also.

Realisation of customs support is possible with observance of requirements of the customs control. During customs support officials of the customs body which is a part of the customs dress, are obliged to carry out the control of accompanied vehicles for the purpose of maintenance of transportation of the goods in a delivery place in an invariable condition and on the route defined initially. According to Order FTS of Russia № 397 at occurrence of circumstances which can entail destruction or loss of accompanied vehicles, documents on them, the customs dress is obliged to take all measures depending on it on maintenance of their safety. At realisation of customs support the customs dress has the right to apply the physical strength, special means and the weapon.

The customs dress can follow both on vehicles of the international transportation of cargoes, and on vehicles of customs body. At customs support of the vehicles transporting the goods, one customs dress can accompany no more than 10 vehicles. At following of the customs dress in accompanied vehicles the officials who are a part of the customs dress, take places in the head and closing vehicle. If the customs dress follows in an escort car, the accompanying car should follow in such order to provide customs supervision over all column of accompanied vehicles.

At customs support of the sea (river) vessels transporting the goods, one customs dress can accompany only one sea (river) vessel. The customs dress takes places in the ship premises equipped for residing, and during parking of sea (river) vessels the officials who are a part of the customs dress, should be in the places providing customs supervision over cargo premises.

At customs support of the air vessels transporting the goods, one customs dress can accompany only one air vessel. Change of the customs dress of along the line accompanied vehicles of the international transportation transporting the goods, is supposed in case of impossibility or the inexpediency of the further support of vehicles of the international transportation transporting the goods, by originally appointed dress and is carried out in coordination with customs body of departure according to Order. Thus change of the customs dress should be made after placing of accompanied vehicles of the international transportation transporting the goods, in a zone of the customs control without end of a customs procedure of customs transit.

It is thought, that for realisation of customs support considerable material inputs that is inexpedient for realisation of the given kind of activity are required.

Customs support of the vehicles transporting the goods, according to procedure of customs transit, can be carried out also by the organisations authorised by the Government of the Russian Federation. Thus the Government of the Russian Federation defines conditions at which observance of the organisation can carry out customs support, and marginal levels of tariffs for realisation of customs support by these organisations. Last power is assigned by the legislator to a power executive office that payment to these organisations for support slightly exceeded the sums of custom charges for support. However the Government of the Russian Federation has not defined till now an order of creation of such organisations and the list of requirements shown to them. It is represented, that the given norm has declarative character that interferes with realisation of the specified competence - now such organisations do not exist.

The persons moving the goods through customs border EAES, address in customs bodies for the organisation of customs support of the vehicles moving the goods. There are cases when it is more convenient to customs applicant to pay custom charges for customs support, than to bring monetary pledge as a way of maintenance of payment of customs payments. But customs bodies often refuse in the organisation of such support. It is connected by that in customs bodies there is no concrete division which would answer for its organisation.

Earlier customs support and maintenance of safety of the goods being under the customs control and vehicles was carried out by special group of fast reaction of customs (SOBR), and at its absence the conferred powers were assigned to division of customs protection or service of a customs post operatively-on duty [267].

At the same time, universal appointment of customs support would lead in customs bodies of a situation of shortage of the employees providing its realisation. In this connection refusal of customs bodies as a matter of fact is proved.

Now the group appointed for customs support, usually is formed of officials of a department of customs registration and the customs control of a certain customs post. It is a little such employees, but the head of customs body has a right to appoint group for support of the goods from among officials of the division. Absence of independent division in customs bodies for performance of functions on customs support on the one hand is a lack of operating system. From other party the problem of its formation is not priority as it will lead to additional budgetary expenses on its formation and functioning (the salary to employees, material support and so forth).

Proceeding from the above-stated, possibility of putting on of a duty on customs support on a customs carrier is represented expedient. It is included in the state register, bears responsibility before customs bodies, and duties are already assigned to it on transportation of the goods, therefore granting to the given person of powers on their support will be justified.

Thus it is necessary to consider that fact, that the sums from collection of custom charges for customs support of the goods arrive in the federal budget. For bar of claim by lapse of time of losses of a profitable part of the federal budget the customs carrier and the state (in the name of customs body) is offered to conclude kontsessionnoe the agreement in the [268 [269] order provided by the Federal act from July, 21st, 2005 ź About kontsessionnyh agreements ╗1. Since recent time such practice already exists: the payment on account of compensation of the harm caused to highways of common use of federal value by vehicles, having the resolved maximum weight from above 12 тонн2 is levied. It is represented, that it is expedient to settle such order by the edition the Government of the Russian Federation of the decision according to which the customs carrier will list in the income of the federal budget money resources for support of the goods. If the customs carrier begins to carry out support of the goods transported by it it will promote reduction of budgetary expenses on sending of employees of customs body and allocation of transport for support realisation. The offered order of fulfilment of customs support will not change occurrence at the payer of a duty on custom charges payment that will allow to avoid budgetary losses.

3. Settlement base for calculation of custom charges for customs support. As that the certain distance of each accompanied motor transportation, water and air means and each unit of a railway rolling stock acts. The distance is defined by customs body of departure on the basis of the data specified in transport (transportation) documents. Thus the Government of the Russian Federation has the right to establish transportation routes on [270 [271]

Territories of the Russian Federation of separate kinds of the goods placed under a customs procedure of customs transit. The goods can move on motor transportation, railway, air and a sailing charter.

Thus, for customs support it is necessary for payer of custom charges to know distance of following of the goods and a vehicle kind.

4. Rates of custom charges for customs support depend on distance on which the goods are transported, and also vehicle kind. For example, gathering are paid for customs support of each vehicle and each unit of a railway rolling stock in size: to 50 km inclusive - 2 000 rbl.; from 51 to 100 km inclusive - 3 000 rbl.; from 101 to 200 km inclusive - 4 000 rbl.; over 200 km - 1 000 rbl. for each 100 km of a way, but not less 6 000 rbl. At use of a water and air vessel the legislator has established concrete, independent of distance of moving the custom charges rate in the sum 20 000 rbl. for each vessel.

5. An order of calculation of custom charges for customs support. The order of calculation of custom charges established by the legislator for customs supports provides a duty of the payer independently to make such calculation, without a rearrangement of the given duty on other persons. Custom charges are paid for customs support in the budget of that state corresponding action appears which customs body. In the Russian Federation custom charges for customs support are paid in the federal budget.

6. An order of payment of custom charges for customs support. For customs support the preliminary order of payment is inherent in custom charges, that is gathering should be paid for customs support of the goods before their actual support.

7. Privileges at payment of custom charges for support. Norms of the Law on customs regulation provide duty putting on by definition of cases of clearing of payment of custom charges for customs support on the Government of the Russian Federation. However for today such cases are not established.

On the basis of item 3 of item 104 TK the HARDWARE, item 3 of item 351 TK EAES and positions of item 3 of item 25 of the Law on customs regulation the losses (harm) caused to the payer of custom charges for customs support, and also to other persons specified in subitem 1 and 3 items 186 TK the HARDWARE, lawful decisions, actions of customs bodies and their officials, connected with customs support, do not come under to compensation, if other is not provided by the legislation of the Russian Federation. In investigated judiciary practice there are no disputes on the indemnification, the custom charges caused to the payer for customs support.

The carried out analysis of an order of calculation, payment and collection of custom charges for customs support has allowed to prove a position about necessity of a transfer of function on customs support of the goods to a customs carrier. Putting on of functions on support of the goods on a customs carrier will lead to reduction of the budgetary funds connected with payment of travelling and living expenses, use of a vehicle for such support. For bar of claim by lapse of time of losses of a profitable part of the federal budget the customs carrier and customs body is offered to conclude kontsessionnoe the agreement in which will be established the mechanism of distribution of the sums of custom charges between them and an order of their transfer in the federal budget.

It is offered to state item 232 of the Law on customs regulation in the following edition: źCustoms support of the vehicles transporting the goods according to a customs procedure of customs transit, can be carried out by a customs carrier, and also the organisations authorised by the Government of the Russian Federation. The customs carrier carries out customs support on the basis of the prisoner between customs bodies kontsessionnogo the agreement establishing conditions and an order of such support, and also a rule of transfer of the sums of custom charges for customs support in the federal budget of the Russian Federation. The government of the Russian Federation defines conditions at which observance of the organisation can carry out customs support, and marginal levels of tariffs for realisation of customs support by these organisations╗.

2.3.

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A source: USTINOVA Anastas Vasilevna. CUSTOM CHARGES In SYSTEM of INCOMES of BUDGETARY SYSTEM of the Russian Federation: FINANCIALLY-LEGAL REGULATION. The DISSERTATION on competition of a scientific degree of the master of laws. Saratov -. 2017

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