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§ 3. Functions of customs bodies of the Russian Federation

Customs bodies, using various forms and methods, carry out function and power in the field of the organisation and moving through customs border of the goods and vehicles; collection of customs payments; customs registration and the control etc.

These directions - the cores in activity of customs bodies.

The major role in business of maintenance of economic interests of the state belongs to customs service - to one of base institutes of state regulation economic and legal relations. Participating in regulation of the foreign trade turnover and carrying out fiscal function, the customs service regularly fills up the state budget and, thereby, promotes the decision of economic problems. By reasonable protectionist measures the customs service preserves the national industry.

In new market conditions when the Russian economy became "opened", and frontiers or in many places "washed away", much more difficult and scale, than earlier, the problem of economic safety of the Russian Federation became "transparent. In its maintenance with a zone of responsibility of customs service the sphere of foreign trade activities of the state is.

Functions of customs bodies represent the basic directions of activity of customs bodies. C this point of view the special role is played by value of customs bodies from positions of economic development of the Russian Federation and goods turnover growth between Russia and foreign countries. The role of customs bodies in foreign policy activity of the Russian Federation causes special "set" of functions of customs bodies, but at the same time their communication with performance of the major social and economic and foreign policy programmes does not limit variety of functions of customs bodies.

So, item 403 of the Customs Code of the Russian Federation lists following functions of customs bodies:

1) carry out customs registration and the customs control, condition, promoting goods turnover acceleration through customs border; 2) levy the customs duties, taxes, antidumping, special and countervailing duties, custom charges, supervise correctness of calculation and timeliness of payment of the specified duties, taxes and tax collections, take measures on their compulsory collecting; 3) provide observance of an order of moving of the goods and vehicles through customs border; 4) provide observance established according to the legislation of the Russian Federation on state regulation of the foreign trade activity and international treaties of the Russian Federation of interdictions and restrictions concerning the goods moved through customs border; 5) provide within the competence protection of intellectual property rights; 6) combat contraband and other crimes, administrative violations in sphere of customs business, bar illegal circulation through tamo - zhennuju border of narcotics, the weapon, cultural values, radioactive substances, kinds of animals and the plants which are under the threat of disappearance, their parts and derivatives, objects of intellectual property, other goods, and also assist in struggle against the international terrorism and suppression of illegal intervention at the airports of the Russian Federation in activity of the international civil aircraft; 7) carry out within the competence exchange control of the operations connected with moving of the goods and vehicles through customs border, according to the legislation of the Russian Federation on currency regulation and exchange control; 8) lead the customs statistics of foreign trade; 9) provide performance of the international obligations of the Russian Federation in a part, concerning customs business, carry out cooperation with customs and other competent bodies of the foreign states, the international organisations, prosecuting subjects of customs business; 10) carry out informing and consultation in the field of customs business, provide when due hereunder the state bodies, the organisations and citizens with the information on customs questions; 11) spend research works in the field of customs business.

The resulted list shows, activity of the Russian customs bodies is how much diverse. Thus it is necessary to pay attention to one essential moment. Customs bodies urged to provide observance of the licensing of moving of the goods and vehicles through customs border, acting thus as is executive-executive organs [17]. Thus activity of customs bodies is characterised as well by a law-enforcement orientation. They take measures on protection of the rights and interests of citizens, the enterprises, establishments and the organisations at realisation of customs business. In the course of realisation of the functions customs bodies operate as law enforcement bodies - in particular, carry out struggle against contraband, infringements of customs rules and the customs legislation.

The essence of any activity reveals through revealing of the purposes. Customs business pursues two groups of the purposes:

Economic which consist of fiscal functions and reguljativnyh. Fiscal functions is a replenishment of a profitable part of the state budget. Regulating influence on economy renders the customs mechanism custom duties, and also interdictions, restrictions, licensing, kvotirovaniem.

Regulation is called: to stimulate national economy development; to protect the Russian market; to involve foreign investments; to carry out of obligations to other states, the international unions.

The protective purposes (function):

• maintenance of economic, sanitary safety of the country, a public order, health of the population, cultural values;

• the prevention and contraband revealing, evasion from payment of the customs duties, other offences; the import prevention on territory of the Russian Federation of the goods, unhealthy and ecology, import narcotic, poisonous, explosives, radioactive materials, export of subjects of the olden time representing historical and a cultural value for the country.

The role of Federal customs service of Russia as the department actively participating in working out of a customs policy of the Russian state increases. Introduction of new technologies of collection of customs payments, maintenance of timely and their correct charge, the organisation of the control over their receipt in full in the federal budget have allowed to achieve powerful economic results.

The basic directions of activity of customs bodies:

- The operatively-executive function, consisting that customs bodies provide realisation of the rules of law containing both in laws, and in the subordinate legislation;

- normotvorcheskaja function, application of the rules of law, consisting in creation by customs authorities of normative acts of management;

- jurisdiktsionnaja function can be presented as activity of its bodies on application of administrative, disciplinary, material and financial sanctions to citizens.

Forms of the customs control, according to item 366 of the Customs code of the Russian Federation, are:

1) check of documents and data;

2) oral interrogation;

3) reception of explanatories;

4) customs supervision;

5) customs inspection of the goods and vehicles;

6) customs inspection of the goods and vehicles;

7) personal inspection;

8) check of marks of the goods by special marks, presence on them of identification signs;

9) survey of premises and territories for the customs control;

10) customs audit.

Before carrying out of administrative reform, change of system and structure of federal enforcement authorities in March, 2004 the State customs committee of Russia in the cases provided by the Customs code, other acts published within the competence (however and this of the competence of the Customs code has been defined only partially) normative acts on customs business, obligatory for execution by all customs bodies, the enterprises, to establishments and the organisations irrespective of patterns of ownership and subordination, and also officials and citizens (item 5 of the Customs code).

According to the Decree of the President of the Russian Federation from March, 9th, 2004 "About system and structure of federal enforcement authorities" the State customs committee, being is transformed to Federal customs service, has transferred functions on acceptance of standard legal acts in the established field of activity to the Ministry of economic development and trade.

Standard legal acts of the federal enforcement authority authorised in the field of customs business (the Ministry of economic development and trade), come under to the state registration and official publication in an order established for the state registration and official publication of standard legal acts of federal enforcement authorities. Standard legal acts of the federal enforcement authority authorised in the field of customs business, become effective not earlier than after 10 days after day of their official publication, except for cases, if: corresponding positions of certificates of the customs legislation and other legal acts of the Russian Federation, on the basis and in which execution standard legal acts of the federal enforcement authority authorised in the field of customs business are published, are installed in more short terms; Standard legal acts of the federal enforcement authority authorised in the field of customs business, establish more preferential order, than operating. In the specified case such certificates can become effective in more short terms or have the retroactive effect.

Standard legal acts of the federal enforcement authority authorised in the field of customs business, the mentioning rights and legitimate interests of persons in sphere of enterprise and other economic activities, can be appealed in arbitration court according to the legislation of the Russian Federation on legal proceedings in arbitration courts.

Positions of certificates of the customs legislation, standard legal acts in the field of customs business should be formulated so that each person precisely knew, what rights and duties, and also what actions when and in what order it is necessary to make at moving of the goods and vehicles through customs border at it is. Positions of legal acts of the federal enforcement authority authorised in the field of customs business, cannot contradict positions of certificates of the customs legislation and other legal acts of the Russian Federation or establish requirements, interdictions and the restrictions which have been not provided by certificates of the customs legislation and other legal acts of the Russian Federation.

The standard legal act in the field of customs business admits mismatching to the legislation, first of all the Customs code of the Russian Federation 2003, if such certificate:

1) it is published by the body which does not have according to the Customs Code the right to publish of a similar sort certificates, or it is published with infringement of the established order of the edition of such certificates;

2) cancels or limits laws of persons concerning the goods and vehicles or the powers of customs bodies established by the Customs Code;

3) changes the bases established by the Customs Code, conditions, sequence or an operations procedure of participants of the relations regulated by the customs legislation of the Russian Federation, other persons which duties are established by the Code;

4) changes the maintenance of the concepts defined in the Customs Code or if these concepts are used in other value, than in the Code.

The state makes amends, caused to persons owing to untimely acceptance, introduction in action and publications of the standard legal acts, which acceptance is provided by the present Code, and also owing to unauthenticity of the information given by customs bodies, at the expense of treasury of the Russian Federation in an order provided by the legislation of the Russian Federation.

Under the maintenance, function of customs bodies - executive and organizational-administrative. Both resulted spheres of the functional maintenance of activity of customs bodies have the features though are closely bound and interconnected.

The essential role belongs to customs bodies in business of struggle against contraband. Complex character of customs business predetermines in it presence of diverse components, including problems of national safety directed on the decision.

According to "General provisions on customs", the approved order of the State customs committee from October, 10th, 2002 № 1082, the customs carries out following basic functions:

The primary goals of customs:

• realisation of a customs policy of the Russian Federation;

• realisation within the competence of the measures directed on maintenance of unity of the customs territory of the Russian Federation, economic safety of the Russian Federation of a part concerning customs business, on protection of economic interests of the Russian Federation;

• maintenance of timely transfer in full customs payments, other taxes and tax collections which collection is assigned by the legislation of the Russian Federation to customs bodies (customs payments) in the federal budget;

• customs registration and the customs control;

• application of measures of economic policy;

• struggle against contraband and other crimes, inquiry and carrying out of urgent investigatory actions on which it is carried UPK Russia to the competence of customs bodies of the Russian Federation, and also with administrative violations, manufacture on which is carried KoAP Russia to the competence of customs bodies;

• assistance to development of foreign economic relations of subjects of the Russian Federation, legal and physical persons.

Thus customs:

• promotes goods turnover acceleration through customs border of the Russian Federation;

• analyzes a condition and development of the foreign trade activity in region of activity and gives such data in higher customs body;

• organises, provides, co-ordinates and supervises carrying out by officials of customs and customs posts of check of documents and the data necessary for the customs purposes; customs inspection, including the personal inspection which is the exclusive form of the customs control; the account of the goods and vehicles; oral interrogation of physical persons, legal representatives of legal bodies, and also officials of public authorities; checks of system of the account and the reporting; survey of territories, premises and other places where there can be goods and the vehicles which are coming under to the customs control, or activity is carried out, the control for which is assigned to customs bodies; the customs control in other forms provided by the legislation of the Russian Federation;

• carries out the control over reliability of the data represented for the customs purposes;

• carries out the control over delivery of the goods and the vehicles which are under the customs control, and documents on them in the places defined by customs bodies;

• applies measures on maintenance of observance of the legislation of the Russian Federation about customs business on delivery the goods and the vehicles which are under the customs control, and documents on them;

• organises and carries out customs support of the goods and the vehicles which are under the customs control;

• carries out according to the order defined FTS of Russia, informing and consultation of interested persons on customs questions, supervises a condition of this work on customs posts;

• carries out according to the order defined FTS of Russia, informing and consultation of interested persons on customs questions, supervises a condition of this work on customs posts.

The customs for performance of the assigned problems and functions has the right:

• to make customs inspection and to carry out the customs control in the forms provided by the legislation;

• to spend at any time inventory of the goods and the vehicles which are under the customs control, and also the goods in which relation customs payments are not paid or privileges regarding payment of customs payments are given;

• to make the decision on affairs on administrative violations, and also decisions by results of revision of decisions on the specified affairs;

• to carry out operatively-search actions regarding revealing of contraband and other crimes, inquiry and carrying out of urgent investigatory actions on which is carried UPK Russia to the competence of customs bodies, crimes against interests of public service, and also regarding maintenance of safety of customs, customs posts and officials as customs, and customs posts;

• to take samples and samples of the goods, to appoint examination, to resolve to other bodies of the state control, the persons possessing powers concerning the goods, to take samples and samples;

• to co-operate within the competence with public authorities of the Russian Federation, public authorities of subjects of the Russian Federation, local governments, legal and physical persons;

• to demand and gratuitously to receive from the state bodies, local governments, legal both physical persons documents and the data necessary for performance of problems assigned to customs and functions;

• to receive in necessary cases from banks and other credit organisations of data and the inquiry on operations and accounts of the persons who are carrying out activity, the control for which is assigned to customs bodies;

• to get acquainted at carrying out of check of financial and economic activity of customs applicants, customs carriers or other persons, the control over which activity is assigned to customs bodies, with any documentation (including bank) and the information, the external economic realisation external economic and other economic activities concerning customs business and functions of customs bodies of the Russian Federation to receive from officials and workers of the inquiry, written and oral explanations to seal cash desks, warehouses, archives, premises, to withdraw in cases and according to the order defined FTS of Russia, documents, to establish a place and time for acquaintance with the documentation and the information.

Such system of customs bodies allows to carry out the functions in all territory of Russia.

Priority directions of activity of customs service of Russia as it is defined in the developed and current program, were and remain: realisation of fiscal and law-enforcement functions, perfection of technologies of customs registration and the customs control.

In the preparing program of the further development of customs service the attention is focused on:

- Perfection of existing system of customs registration and the control;

- Approach of level of activity of the Russian customs to the world standards;

- Efficiency of realisation of fiscal function;

- Perfection of forms and methods of struggle against customs offences;

- To preparation and retraining of personnel.

The considerable place in activity of customs bodies is occupied with law-enforcement function. The law-enforcement status of the State customs committee (since March 2004 - Federal customs service) is fixed by the Customs Code of the Russian Federation, decrees of the President of the Russian Federation from September, 18th, 1993 № 1390 "About supplementary measures on law and order strengthening in the Russian Federation" and from December, 22nd, 1993 № 2253 "About reference of customs bodies of the Russian Federation to the state militarised organisations".

Thus it is necessary to notice, that activity of customs bodies on disclosing of crimes in sphere of the customs legislation assumes fulfilment by customs bodies of following actions, adjustable items 2 of the Law "About operatively-search activity" [18]:

1) revealing, the prevention, suppression and disclosing of the crimes carried to the competence of customs bodies, crimes in sphere of customs business, and also revealing of persons, their preparing, making or made;

2) reception of the anticipatory operative information on conditions in a zone of customs activity for acceptance of correct decisions for the purpose of protection of economic interests of the Russian Federation;

3) rendering assistance to investigatory agencies, Offices of Public Prosecutor and vessels in gathering of proofs on criminal case, performance of their commissions;

4) search of the persons disappearing from investigatory agencies and vessels and evading from punishment under criminal law for crimes, and also search without a message of the gone;

5) getting of the information on events or the actions creating threat of economic or ecological safety of the Russian Federation;

6) participation in the joint operatively-search actions spent by FSB, the Ministry of Internal Affairs, FPS and other competent bodies in interests of maintenance of economic safety of the Russian Federation;

7) rendering assistance to the international customs organisations, foreign customs bodies and police in struggle against illicit operations and on other questions provided by international treaties of the Russian Federation;

8) maintenance of own safety of objects of a customs infrastructure;

9) maintenance of safety of employees of customs bodies, members of their families, their property, and also the persons rendering to customs bodies the confidential help;

10) revealing, the prevention and suppression of the facts of corruption and other malfeasances made by employees of customs bodies. The given direction of activity of customs bodies is especially actual recently, as the crimes connected with infringement of a mode of customs border and as a whole the customs legislation are one of the most widespread kinds of criminal activity.

During the period preceding acceptance of the Customs code of the Russian Federation (TK the Russian Federation), customs bodies at the decision of questions on attraction to administrative responsibility for customs offences were guided mainly by general provisions of norms of the administrative legislation - Fundamentals of legislation of Union CCP and union republics about administrative violations and the Code of RSFSR about administrative violations.

The customs Code of the Russian Federation, using fundamental positions of administrative law and its principles, defines key rules of customs procedures, essentially changes regulation of questions on subjects of responsibility (responsibility of the legal person is entered, dvusubektnost responsibility for fulfilment of one offence), provides responsibility of military men, an order of imposing of collectings at fulfilment of several infringements of customs rules and many other things positions that constitutes a basis of the given direction of activity of customs bodies.

Infringements of customs rules are not that other, as infringement of economic interests of Russia and its safety. Norms of the Customs Code of the Russian Federation are directed on protection of the economic sovereignty and economic safety of the Russian Federation, maintenance of protection of the rights of the citizens, managing subjects both the state bodies and observance of duties by them in the field of customs business. Point 3 of item 55 of the Constitution of the Russian Federation establishes, that the rights and freedom of the person and the citizen can be limited by the federal act in that measure in what it is necessary with a view of protection of bases of the constitutional system, morals, health, the rights and legitimate interests of persons, maintenance of defence of the country and safety of the state.

Decisions besides, made by customs bodies on imposing of collectings correspond to norms of a part of the Russian Federation first the Civil code, installed since January, 1st, 1995 (item 235, 243), and also to positions of item 4 of the Federal act of the Russian Federation about introduction in action of a part by the first GK the Russian Federation.

In this context it is represented unconditional, that at application of disciplinary measures for infringements of customs rules it is necessary to be guided by positions of the Customs code of the Russian Federation still.

For fulfilment of infringements of customs rules the legislator has provided following kinds of collectings:

1. The prevention.

As the measure of a liability of infringement of customs rules the prevention is taken out in writing about what the decision on business is constituted. It is applied as the basic collecting and, as a rule, on customs offences which have no heavy consequences.

2. The penalty. The customs code of the Russian Federation for infringements of customs rules provides two kinds of the penalty:

- Estimated with reference to the size of the minimum monthly payment which is understood as a statutory minimum monthly payment at date of offence fulfilment and if such day cannot be established — at date of offence detection;

- Estimated, proceeding from cost of the goods and vehicles, in the form of their free (market) price at date of offence detection.

Among officials of customs bodies the erroneous opinion takes place, that provided by sanctions of some articles TK the Russian Federation collecting in the form of the penalty established with reference to the size of the minimum monthly payment, is ostensibly instructions that subjects of responsibility under these articles can be only physical or officials.

For example, for infringement of terms of representation to customs body of the Russian Federation of the customs declaration, documents and additional data the legal body can be the subject of responsibility, as a rule. Penalty calculation with reference to the size of the minimum monthly payment is applied only because in similar cases direct object of infringement are not the goods and vehicles, and specific requirements of customs bodies. The penalty is applied as the basic punishment.

3. Licence withdrawal or the qualifying certificate.

The given kind of collecting has specific subjects and can be applied to:

- To owners of customs warehouses, duty free shops, free warehouses, warehouses of time storage;

- To customs brokers, customs carriers;

- To experts in customs registration. Licence withdrawal or the qualifying certificate is applied only as additional collecting to the persons listed above and only in case of fulfilment of infringement of customs rules by them in connection with realisation of the activity provided by the licence or the qualifying certificate by them.

4. Confiscation of the goods and the vehicles which are direct objects of infringement of customs rules, the goods and vehicles with specially made hiding places used for moving through customs border of the Russian Federation with concealment of subjects, being direct objects of infringement of customs rules.

Confiscation consists in the compulsory gratuitous reference of the goods and the vehicles possessing the signs set forth above, in the federal property. Confiscation is made irrespective of, whether are they the property of the person who have made infringement of customs rules and also irrespective of, this person is established or not.

The given kind of collecting can be applied both as the core, and as the additional.

5. Collecting of cost of the goods and the vehicles which are direct objects of infringement of customs rules, the goods and vehicles with specially made hiding places used for moving through customs border of the Russian Federation with concealment of subjects, being direct objects of infringement of customs rules.

The given kind of collecting represents compulsory withdrawal of the sum of money constituting the free (market) price of the goods and vehicles, possessing the signs set forth above, at date of offence detection. It can be applied as the basic or additional collecting.

It is necessary to mean, that collecting of cost of the goods and vehicles is an independent kind of administrative influence. Collecting of cost of the goods and vehicles as should be distinguished an independent kind of administrative influence from collecting of cost of the goods and vehicles as the measure applied at impossibility of confiscation of the goods and vehicles at a stage of execution of the decision of customs body regarding confiscation. In the latter case as a collecting kind confiscation of the goods and vehicles is applied, however, if for any reasons to execute the customs decision in this part it is not obviously possible, - it is realised through collecting of their cost.

6. Confiscation of vehicles on which the goods which are direct objects of infringement of customs rules were transported. The given kind of collecting is provided only in the sanction of article of the Customs code regulating moving of the goods and vehicles through customs border of the Russian Federation besides the customs control.

Being guided by the Decree of the President of the Russian Federation "About urgent measures on the organisation of the customs control in the Russian Federation” [19 [20] and the Governmental order of the Russian Federation "About urgent measures on strengthening of the customs control on Gosudarst - vennoj to border of the Russian Federation”, the State customs committee of the Russian Federation has concentrated the efforts to the decision of such problems, as:

• creation of the customs infrastructure, capable to provide performance of the main task put before customs service;

• maintenance of an economic basis of the sovereignty and state security of the country, protection of interests of the people of the Russian Federation;

• replenishment of the federal budget by collection of duties, gathering and some types of tax;

• participation in realisation of customs-bank exchange control, first of all for timely full of repatriation of the payments which are due to the Russian exporters for the goods exported by them;

• formation, conducting and representation (the official publication) customs statistics of foreign trade of Russia;

• creation of the legal legislative base providing activity of customs service.

For the last five years it was possible to change much in the customs legislation, to prepare and accept such basic documents for customs business, as the Customs code of the Russian Federation and the Law of the Russian Federation on "Custom duties".

Norms and the positions containing in these documents, correspond to the world. Hence, the legal basis for activity of the Russian customs service, development of mechanisms of realisation of foreign trade activities, integration of Russia in the world economy, its participation in development of the international industrial cooperation is created.

It is necessary to notice, that all activity of customs bodies is under construction exclusively on the basis of the Law and the standard base published according to it.

Customs bodies:

1) Participate in working out of a customs policy and realise this policy.

2) Provide legislation observance, carry out the control over it, take measures on protection of the rights and interests legal and physical persons at realisation of customs business (for example, privileges to refugees and the forced immigrants).

3) Provide economic safety within the competence (the control over participants of foreign trade activities).

4) Protect economic interests of the Russian Federation (quotas, licences).

5) Apply means of customs regulation of trading - economic relations.

6) Levy the customs duties, taxes and other payments (for forms, GTD, privileges).

7) Provide observance of an order of moving of the goods and vehicles through customs border.

8) combat contraband and NTP.

9) Carry out the customs control and customs registration.

10) Lead the customs statistics of foreign trade.

11) Lead the Commodity Nomenclature of foreign trade activities.

12) Promote realisation of measures on protection of state security, a public order, morals, a life and health, environment protection.

13) Carry out the control over export of strategic raw materials and materials.

14) Carry out exchange control.

15) Provide performance of the international obligations regarding customs business (the agreement from the CIS), carrying out cooperation with customs bodies of the foreign states.

16) Spend research works, advise in the field of the customs right, carry out preparation and retraining of experts for official bodies and the organisations.

17) Provide the Government of the Russian Federation and other persons with the information on customs questions.

18) Realize the uniform financial and economic policy, develop material base of customs bodies.

Thus, following the results of consideration of questions in I head of the present research it is obviously possible to make a number of conclusions concerning system and functions of customs bodies.

Set of customs bodies represents the system which construction is caused by those purposes and problems which face to customs bodies, and, on the other hand, that customs bodies represent enforcement authorities. In this connection the system of customs bodies is subordinated in the activity to a number sistemoobrazujushchih the factors, allowing speaks about it as about set of the elements subordinated to the uniform purposes and problems. These purposes and problems, besides, define also the basic directions of activity of customs bodies, customs bodies are their functions. Functions of customs bodies are fixed directly in the Customs code and are diverse enough.

Nevertheless, among functions of customs bodies a special role play law-enforcement activity of customs bodies, and as their activity on disclosing and struggle against infringements of the customs legislation. C the account told it is possible to define law-enforcement aspects of customs activity. Apparently to the resulted signs and their short characteristic, to it followed carry such state activity which is carried out for the purpose of protection of the state interests in customs sphere special representatives bodies by application of legislatively certain measures of influence in strict conformity with the law and at steady observance of the order established by it.

The question on problems of law-enforcement activity, as well as question on its maintenance, meanwhile by legislative action is not solved. But it does not mean, that it does not have problems. They are, and it is possible to judge them under the maintenance of some acts in which questions of the organisation and bases of activity of various law enforcement bodies are to some extent solved. It is possible to carry to such certificates, for example, the Law on safety, the Law on militia, the Law on the judicial organisation, Ugolovnoprotsessualnyj the code and others. In article 1 of the Law about safety, in particular, it is underlined, that by the basic objects which should be protected by system of the state bodies, are: the person - its rights and freedom; a society - its material and cultural wealth; the state its constitutional system, the sovereignty and territorial integrity.

This position also followed consider as the basic reference point at disclosing of the maintenance of problems of law-enforcement activity. Anyway, in it those values which should be protected are accurately designated. Under the law, protection of the named values is assigned to all state and law enforcement bodies, including on the customs.

As in chapter 1 of the present research features and the specific moments, characteristic for the status and functioning of each of the components entering into uniform system of customs bodies of the Russian Federation have been analysed. It is natural, that with development of customs business new customs structures and the links corresponding to changing, dynamical requirements and problems in sphere of customs business will appear, be created. In connection with stated, it is possible to approve, that now the system of customs bodies is system of the bodies which activity is directed on maintenance of economic safety of the Russian Federation and as on legality and law and order maintenance in sphere of customs business.

The unanimity of a customs policy explains reference of customs regulation to conducting the Russian Federation. It, however, does not exclude participation representative and executive powers of the government of subjects of the Russian Federation in preparation and consideration of questions of legal regulation of customs relations. Such approach to customs interests of subjects of the Russian Federation has received the realisation in rjadke decrees of the President of the Russian Federation and the Governmental orders of the Russian Federation.

In connection with the aforesaid it is necessary to agree with opinion, that the formulation ч.1 item 3 of the Customs code "the General management of customs business carries out the Government of the Russian Federation according to the legislation of the Russian Federation" requires a concrete definition. Followed enter into this article concept of direct regulation of customs business by decrees of the President and the governmental orders of the Russian Federation. After all really such regulation is carried out, and in key directions, such as the customs control, an order of moving by physical persons through customs border of the goods which have been not intended for industrial or other commercial activity; rates of the import customs duties; creation and development of a customs infrastructure and on a number of other questions of customs activity. Such multicoverages - vajushchee and dynamical participation of the President of the Russian Federation and the Government of the Russian Federation quite clearly, considering changing character of the different parties and directions of customs business, the condition and which development is caused by problems of radical reform of economy of Russia and its integration with the Commonwealth countries, involving in a universal economic division of labour.

Among conclusions one the most essential consists that the customs policy and customs bodies initially owing to the specific nature and structure of customs business are the bodies directed on maintenance of national safety on the character and in most cases act in such quality.

The orientation of activity of customs bodies on safety maintenance has also more concrete displays which, as shown in chapter 1 of the present research, are clearly visible at the analysis of structure of customs business, and also separate powers of customs bodies.

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A source: BLOHIN Vladimir Vjacheslavovich. LEGAL REGULATION of ACTIVITY of CUSTOMS BODIES ON MAINTENANCE of ECONOMIC SAFETY of the RUSSIAN FEDERATION. The dissertation on competition of a scientific degree of the master of laws. Moscow. -200

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