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1.2. The purposes, problems and functions of customs bodies of the Russian Federation.

The customs service of Russia as one of the major institutes of our state has centuries-old history. The numerous facts of history allow to approve about the 1000-year-old period of existence in Russia customs дела1.

Centuries collected experience and traditions, the structure and essence, directions of activity of customs service varied. Throughout epoch "customs" it was transformed together with a social and economic system of the state, turning from equitable to interests of separate groups of the population to the state.

For 10 years from the moment of acceptance of the Customs code of the Russian Federation in 1993, economy of Russia, and together with it and customs service, have undergone considerable changes. As the Chairman of the State customs committee of Russia Vanin Michael Valentinovich, «marked in 2001... Under the influence of global processes in trade, active internationalisation of manufacture, with development of the information technologies, all is stronger involving the countries in mirohozjajstvennye than the relation, the old customs becomes obsolete and not in a condition to answer calls of the future changes, requirements to it from the state and trading community. Therefore, considering, that customs services and in the foreseeable future remain among the most important institutes accelerating development of national economy and foreign trade, the next years there should be serious qualitative transformations in structure, the maintenance [27 [28]

Functions and character of activity of customs bodies at all levels »1.

If to detail characteristics of a modern Russian society to which there should correspond customs service of Russia today it is possible to allocate the following.

First, among accurately traced tendencies peculiar to the modern state, it is possible to allocate the humanistic nature of a society, blossoming of its creative amateur performance, a priority of the rights and freedom of citizens.

Secondly, it is the foreign trade activities liberalisation which beginning is necessary the Decree of the President of RSFSR from 15.11.1991 № 213 «About foreign trade activities liberalisation in territory of RSFSR», to the resolved all enterprises irrespective of patterns of ownership to carry out foreign trade activities without special registration. The quantity of participants of foreign trade activities grows from year to year. Only in a zone of activity of the Privolzhsky Customs for 9 months 2003 (by the Technique of carrying out of the analysis and an estimation of activity of customs bodies of the Russian Federation approved by the Order of the State Customs Committee of Russia from 17.07.2002 №

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759) foreign economic relations carried out 11319 participants of foreign trade activities.

Thirdly, at the present stage economic development two main tendencies - the accelerated globalisation (define association of a different sort of commodity markets and services, information, the finance) and growth of regional integration (mutual diffusion economic, trading, scientific, technical and financial

1 Vanin M.V.Reforma of customs system and efficiency of economy//Problems of the theory and management practice. 2001. № 2. With. 21 23.

2 Russian newspaper, 19.11.1991.

3 Document has not been officially published.

Cooperation). As it was marked in one of articles, «the states which have not adapted the customs administrations to recommended requirements, can drop out of world game which is called as global trade» 1. Customs unions - one of the most widespread forms of the international integration which the free trade zones are, in particular, «the general markets», the economic and political unions. The Customs union example is formed by Byelorussia, Republic Kazakhstan, the Kirghiz Republic, the Russian Federation and Republic Tajikistan the Euroasian economic community. For formation of uniform customs space it is necessary to unify the legislation of the state-participants, privileges on payment of customs payments, rules and criteria of definition of an origin of the goods and their customs cost, an order export and exchange control, a measure of tariff regulation. According to the Contract on establishment of the World Trade Organization (WTO) to it can join any state or the customs territory possessing a full autonomy in realisation of external commercial relations. Therefore end of formation of the uniform customs territory - one of ways of joining of Russia to the WTO. «A problem of joining of Russia to BTO - a key question of development of the Russian economy on which decision the future position of Russia on international scene depends, and also [29 [30]

Definitive choice in favour of development of the Russian economy on an advancement way to the market »1.

C other party, modern Russia is characterised by growth of the negative phenomena in the Russian economy and social sphere, criminalisation of many industries and influence of shadow economy on stabilisation of the Russian economy. Threat of economic safety are not only objective developments of economy, but also purposeful activity of various social objects (the international political and economic communities; the foreign states, their governments, special services, corporations; the organised structures and separate citizens in Russia), pursuing own interests, both economic - extraction of the greatest profit, and political - struggle for the power.

Thus, the customs policy should be guided, on the one hand, by expansion of a stream of an exchange by the goods, removal of unnecessary restrictions, simplification of customs procedures, on the differentiated taxation of various groups of the goods and services taking into account the importance for progressive shifts in structure of the Russian economy, and, with another, on protection of customs border, protection of economic safety of Russia, counteraction to import and transit of drugs, the weapon, contraband development. The state policy role in these conditions is reduced to as much as possible to facilitate the international commodity turn at simultaneous application effective economic and administrative actions to infringers of international treaties and customs conventions.

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It is necessary to notice and that fact, that the Constitution of Russia has been accepted after coming into force of the Customs code of 1993 in which its many substantive provisions have not been considered, there was a number of not resolved problems, since uncertainty of exclusive terms of reference of the Russian Federation - the customs regulation which value in the customs legislation did not reveal.

Also the Constitution of Russia fixes, that the Russian Federation — the social state, which politician is directed on creation of the conditions providing a worthy life and free development человека1. Social appointment of any state is shown through its functions, in which «... Its essence, that real role which the state plays the decision of the basic questions of social development and, first of all, in satisfaction is expressed

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Various interests of its population ».

It is obvious, that the main political maintenance of customs service as public service kind should be shown in its orientation on service maintenance to the Russian state as a whole, on the statement and protection in the country and out of it, national interests. Therefore by consideration of a question on the purposes and problems of customs bodies of the Russian Federation it is necessary to start with the government purposes in sphere of customs business and requirements and interests of a society. Thus, it is necessary to build "tree" of the purposes of the government »3 customs bodies.

In the customs legislation and the legal literature such concepts as «the customs purposes","problems in area are mentioned

1 Russian newspaper. On December, 25th 1993. № 237.

2 Hropanjuk V. N. Theory of state and law. M., 2003. With. 154.

3 Atamanchuk G.V.Teorija of the government. A course of lectures. M.: ОМЕГA-L, 2004. With. 169.

Customs business "," the competence "," functions "," the rights "," competences »customs bodies. There is even such, as« a mission in customs business »as which it is understood«... Mission of special property of customs business — to regulate the international exchange processes in planetary scale with a view of maintenance of harmonious ability to live of mankind »1. However legislatively given concepts do not reveal. Of them, for example, the purposes, principles of customs service it is possible to reveal some only at the analysis of the scientific literature, or from the general sources regulating public service, a method of comparison, analogy etc. As precisely marks V.S.Nechiporenko,« in standard legal base of public service of Russia that fact is ignored, that this service is the social organisation. It is paradoxical, but the fact, that in the legislation on public service there are no the major attributes of such organisation - aim (line), functions, values, rituals etc. the Word - service for the sake of service ». The specified citation is quite applicable and to customs service. We will try to understand the given concepts and to resolve a question that causes creation and existence of customs bodies for what they are intended that should do and as on what basis of laws they are formed.

According to Russian explanatory dictionary «- an aspiration subject, that is necessary, it is desirable to carry out the purpose» 3. That is the purpose answers a question «what to do?"And"... Represents an ideal image (logic model) desirable condition of the subject or object of the management, formulated on the basis of knowledge and their account

1 Ershov A.D.decree. soch. With. 71.

2 Nechiporenko V. S. Public service of Russia: reforming problems. Public service and personnel potential of Russia. Kursk: MUP «Kursk city printing house», 2002. With. 22.

3 Ozhegov S.I., SHvedova N.JU.explanatory dictionar of Russian. M., 2003. With. 873.

Objective laws and organizational forms, requirements and interests »1. In hierarchy of the purposes of the government of customs service on the first (top) place there should be those purposes to which the state aspires. The overall aim of the government system of customs bodies can be characterised as preference of free, safe, creative ability to live of the multinational people of Russia by means of customs regulation of public processes. The customs service should aspire to being valid"state", that is« connected with the state as a whole, with its Constitution and laws, a state policy and idea of the state, instead of is simple with that either other state body or its head ». Its isolation from the true purposes, does restriction of activity by economic policy its isolated from a society and its citizens.

Fixed by the item of item 71 of the Constitution of Russia exclusive conducting the Russian Federation on customs regulation can be considered, on the one hand, as the state competence on achievement of the above-stated purpose, and on the other hand, as intermediate, main (in hierarchy of the purposes of the government with reference to system of customs bodies) the purpose at realisation of activity of customs bodies which should be directed on it. That is customs regulation is the private purpose in relation to the general.

It would be desirable to notice, that concept «customs regulation», before coming into force since 01.01.2004 of the new Customs Code

1 Atamanchuk G.V.Teorija of the government. A course of lectures. M.: ОМЕГA-L, 2004. With. 164.

2 Atamanchuk G.V.Konstitutsionnye of a public service and personnel selection basis. M.: RAGS, 1997. With. 10.

The Russian Federation, it has not been fixed in one standard legal act of the customs legislation. Customs bodies had the purpose but as frequently happens at acceptance of "crude", unreasoned laws, did not know, that it means, substituting for its customs business, a customs policy, customs registration both the customs control and a number of other concepts. At actual absence tselepolaganija customs bodies operated throughout 10 years, therefore there is nothing surprising in words of the President of Russia of Putin V.V. told still in 2000 that «operating customs system... It is impossible to name effective» [31].

It would seem, with acceptance of the new Customs code of the Russian Federation which has included concept «customs regulation», a legal blank in the given question it is filled. However such conclusion to do still early. Article 1 of the given law establishes, that customs regulation consists in an establishment of an order and rules at which observance of the person realise the right to moving of the goods and vehicles through customs border of the Russian Federation. Such purpose hardly will clear up activity of customs bodies as contains a number of not resolved questions. For example, who establishes usages and rules? Than they differ among themselves? In what the maintenance «the rights to moving of the goods and vehicles» consists? Why the Russian Federation has carried the granted right which is not the constitutional to the exclusive conducting? Really it is necessary to create the whole system of customs bodies of Russia only that "persons" could move the goods or a vehicle through customs border of the Russian Federation?

The carried out analysis of the customs legislation, and also definitions and decisions of the Constitutional Court of the Russian Federation on customs questions has shown, that customs regulation - concept more capacious and represents «set of special means and the ways of regulation of internal and external relations of Russia directed on protection of bases of the constitutional system of the Russian Federation, the rights and freedom of the person and the citizen, maintenance of defence of the country and economic safety of the state» [32]. Also it is possible to add, that «customs regulation in modern representation is specific sphere of the government» 2.

The accepted Customs code of the Russian Federation also contains one more concept in article 1 - «customs business», representing set of methods and means of maintenance of observance of measures is customs-tariff regulation and interdictions and restrictions. He establishes, that the general management of customs business carries out the Government of Russia. The federal body authorised in the field of customs business, provides direct realisation in the customs purposes of problems in the field of customs business and uniformity of application of the customs legislation of the Russian Federation all customs bodies of the Russian Federation. Thus, analyzing only one article of the Customs code of the Russian Federation can be designated some legal problems. First, as concepts «customs regulation» and «customs business» correspond: how the general and private, or the last is means and (or) a method of realisation of customs regulation, or another? If to recognise that customs business over which the Government of Russia supervises, — a part of customs regulation who supervises over other part? How the federal enforcement authority authorised in the field of customs business, will provide realisation in the customs purposes of problems in the field of customs business if the legal nature of the concept «customs business» is not clear, legislatively are not fixed neither its purposes, nor a problem? There are various interpretation of customs business. For example, according to V.V. Makruseva, «customs business is a sphere of a state policy, special area of the state interests, a specific direction of activity of system of the government on regulation and the control of economic processes of Russia, first of all, its foreign trade activities» 1. However the made definition also does not open the maintenance of mutual relations of customs regulation and customs business.

Considering the concept of customs regulation given by us, and also that agree the current legislation it is carried out by customs bodies of the Russian Federation, suggest to consider, that customs business represents practical activities of customs bodies on realisation of customs regulation in territory of the Russian Federation. Therefore the purposes, problems and functions of customs bodies will be defined proceeding from the maintenance of concept of customs regulation which can be carried out through strategic, that is based on correct and far-reaching forecasts, the purpose. Them are:

1 Makrusev V.V. Sovremennaja ideology of customs business//Customs service of Russia on protection of economic interests of the country (Materials of reports of the All-Russia scientifically-practical conference). M.: RIO the MOUTH, 2003. With. 391.

1. Protection of the constitutional system of the Russian Federation, including the economic sovereignty of Russia.

2. Protection of economic safety of the Russian Federation being a component of national safety and representing «system of the measures directed on protection of national interests of the Russian Federation in sphere of economy which have regulating influence on it, and active counteraction to external and internal threats, whence they would not proceed» [33].

3. Protection of the rights and freedom of the person and the citizen, legitimate interests of legal bodies, contribution to their realisation, including the right to moving of the goods and vehicles through customs border of the Russian Federation.

4. Assistance to foreign trade activities development, expansion of the foreign trade communications and integration of the Russian economy into economic, orientation to the international standards.

5. Maintenance of a steady budgetary policy.

6. Assistance to carrying out of structural reorganisation in economy.

The resulted purposes have no hierarchy under the relation to each other,

As all are main, important and necessary for system of customs bodies. Depending on each link of customs system these purposes will vary a little: to be split up, detailed, specified, concretised.

That the question also not the unequivocal shakes problems of customs bodies, here. So, it agree articles 1 of the new Customs code of the Russian Federation federal enforcement authority,

The representative in the field of customs business, provides direct realisation in the customs purposes of problems in the field of customs business. From the given definition follows, that, first, problems proizvodny from the purposes of customs bodies, and secondly, their direct maintenance carries out the State customs committee of Russia.

Addressing to the legal literature on the given question, it is possible to meet following judgement about problems of the state bodies. So, V.A.Jusupov notices, that «the enforcement authority competence should be formed taking into account problems which are necessary for solving to body depending on its role in system and according to requirements of object of management [34]». Thus, it is possible to present problems of customs bodies of Russia as distribution of the purposes on system of customs bodies of the Russian Federation. Among problems of customs bodies it is possible to allocate strategic problems which will answer a question: «that the system of customs bodies as a whole for achievement of strategic targets will do?» . For example, the strategic target on maintenance of a steady budgetary policy can be reached by statement before customs system of a problem on perfection of technologies of receipts in the federal budget of levied customs payments. Or the strategic target of assistance to foreign trade activities development can be reached through the decision of strategic problems on unification and simplification of procedures of customs registration and the customs control, development of institute of customs brokers, the maximum development of information technologies and the automated control systems (for example, introduction of electronic declaring). Protection of the national

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Safety can be carried out only at the decision of problems on an effective control establishment behind the foreign trade operations, perfection of is standard-legal base on customs administration etc. To promote structural reorganisation of economy it is possible at the decision of strategic problems after protection of the Russian market and a domestic commodity producer, stimulation of development of national economy, maintenance of a favorable enterprise and investment climate and the "healthy" competitive environment etc.

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Of strategic problems there are practical problems which will answer a question: «that that shi will do by that customs body of the Russian Federation?» . The list of problems facing to customs bodies, can be limited territorially. For example, V.G.Draganov specifies, that «a paramount problem of customs is direct realisation of customs business on, subordinated territory. In conformity C these and many other things the problems assigned to customs, it carries out difficult and diverse functions» 1. That is, customs problems - realisation of the purposes inherent in system of customs bodies of the Russian Federation as a whole, but in certain territory, is proportional to activity region. If to take, for example, specialised customs body - the operative customs, prosecuting by subjects of struggle against administrative violations and crimes in sphere of customs business problems of the given customs body will it is made from one of the purposes of system of customs bodies, in particular, on protection of national safety of the Russian Federation. Besides, problems of customs bodies of Russia will be

Bases of customs business: the Textbook / Under the editorship of V.G.Draganov, M.: Economy,

1998. WITH. 32-33.

To depend on what place in system of customs bodies occupies this or that customs body. To, to an example, problems of the State customs committee of Russia and customs will obviously differ. Differently, strategic targets should be broken into problems and so are skilfully meted across and on a vertical that on all territory of the country and with reference to each person of position of the customs legislation of the Russian Federation were really applied and executed. Also V.G.Draganov fairly marks communication of functions with problems of customs bodies. That is between the purposes and functions of customs bodies communication is carried out through the problems assigned to concrete customs body. On the basis of stated, following definition of problems of customs bodies as which understand defined for each customs body of the Russian Federation in space and in time, as much as possible differentiated intermediate purposes is offered, at an activity orientation on which by realisation of necessary and sufficient functions by customs service government strategic targets in sphere of customs regulation as a whole are reached.

Passing to a question on functions of customs bodies, it is necessary to tell, that if the purposes answer a question «what to do?», functions - «how to do?», «how?».

«By consideration of such legal category as« function »...», marks V.A.Jusupov, «... We start with understanding of function as potential possibility, and in some cases - and duties to operate definitely with a view of achievement of any in advance provided (planned) results» 1. Agreeing with the given judgement, it is possible to tell, that functions of customs bodies

1 Jusupov V. A. The decree. soch. With. 13.

Represent operating influence of the state on a society and are directed on the decision of certain problems for the purpose of overall objective achievement - customs regulation. The basic functions of customs bodies of Russia are carried out by all system of customs bodies and affect customs regulation, reflecting objective interrelations of the state through the founded customs bodies of the Russian Federation with operated public system. Differently, it is necessary to understand potentially possible circle of actions expressing sense and character of an orientation of activity of customs bodies legislatively fixed to customs bodies as functions of customs bodies of the Russian Federation, allowing them effectively to solve the problems assigned to them on customs regulation of public processes.

In the Customs code of 1993 20 functions which and are to this day a subject of scientific and practical disputes have been fixed to customs bodies. For example, A.G.enslaving subjected to criticism the legal technics of construction of article 10 of the Customs code of 1993, specifying that it differs mozaichnostju, incompleteness, a vagueness and certain pretentiousness from which «functions can be revealed indirectly only» 1. In support of the given opinion it is possible to result A.F.Nozdracheva's statement that «it is necessary to fix to customs bodies only those functions which establish their directing role in realisation of customs business» [35 [36]. There was also an opinion, that «in conditions when on the first place there is a nation-wide protection economic, ecological, sanitary, information and

Civil-law safety of the country and its citizens, it is necessary to change system of values and hierarchy of customs functions »1.

The opposite point of view expressed also. So, according to I.B.Novokshonova «... In item 10 it is formulated kvintessija functions of customs bodies, in as much as possible concentrated and generalised kind the basic directions of their activity are fixed, however much more bole in detail and full concrete functions of customs bodies reveal at the description of this or that institute of customs business». That is it did not find among the listed functions of "superfluous", not reflecting basic directions of activity of customs bodies.

Comparing the given functions with fixed in item 403 of the new Customs code, attracts attention their reduction twice (And instead of 20). So, henceforth on customs bodies Russian

Federations it is assigned only:

1) realisation of customs registration and the customs control, creation of the conditions promoting acceleration of goods turnover through customs border;

2) collection of the customs duties, taxes, antidumping, special and countervailing duties, custom charges, the control of correctness of calculation and timeliness of payment of the specified duties, taxes and tax collections, acceptance of measures on their compulsory collecting;

3) maintenance observance of an order of moving of the goods and

Vehicles through customs border;

4) maintenance of observance established according to

The legislation of the Russian Federation about state [37 [38]

Regulation of the foreign trade activity and international at contracts of the Russian Federation of interdictions and restrictions in the relation

The goods moved through customs border;

5) maintenance within the competence of protection of intellectual property rights;

6) struggle against contraband and other crimes, administrative violations in sphere of customs business, illegal circulation suppression through customs border of narcotics, the weapon, cultural values, radioactive substances, kinds of animals and

At the plants which are under the threat of disappearance, their parts and derivatives,

Objects of intellectual property, other goods, and also assistance 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) realisation within the competence of exchange control

The operations connected with moving of the goods and vehicles

Through customs border, according to the legislation

The Russian Federation on currency regulation and exchange control;

і 8) conducting customs statistics of foreign trade;

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9) maintenance of performance of the international obligations of the Russian Federation in a part, concerning customs business, realisation of cooperation with customs and other competent bodies of the foreign states, the international organisations, prosecuting subjects of customs business;

10) realisation of informing and consultation in the field of customs business, maintenance when due hereunder the state bodies, the organisations and citizens the information on

T to customs questions;

11) carrying out research works in the field of customs business.

Into the competence of customs bodies of Russia henceforth does not enter: participation in working out of a customs policy of the Russian Federation and realisation of this policy; acceptance of measures on protection of the rights and interests of citizens, the enterprises, establishments and the organisations at realisation of customs business; maintenance within the competence of economic safety of Russia which are an economic basis of its sovereignty; protection of economic interests of the Russian Federation; application of means of customs regulation of trading - economic relations; conducting the commodity nomenclature of foreign trade activities; assistance to development of foreign economic relations of republics as a part of the Russian Federation, autonomous region, autonomous regions, edges, areas, cities of Moscow and St.-Petersburg, and also the enterprises, establishments, the organisations and citizens; Assistance to realisation of measures on protection of state security, a public order, morals of the population, a life and health of the person, protection of animals and plants, protection of a surrounding environment, protection of interests of the Russian consumers of the imported goods; realisation uniform finansovohozjajstvennoj politicians, development material and a social base of customs bodies, creation of necessary working conditions for workers of these bodies, control of export strategic and others vital for interests of the Russian Federation of materials.

If to follow aforementioned statements in support of criticism of the existing list of functions it is possible to assume, that the excluded functions do not reflect a role of customs bodies in realisation of customs business of Russia, do not promote national economy development, world integration processes brake. If the legislator recognised that it not functions, and problems and (or) the purposes of customs bodies it should designate them in the new Customs Code, sorientirovav the remained functions on definite purposes. Taking into consideration that it has not been made, as hypothetical remains the first variant of reasonings. However it can be confuted on following bases.

To, to an example, the excluded function on working out of a customs policy and participation in its realisation was a consequence of abolition by the new Customs code of concept «the customs policy» who owing to item 2 of the Customs code of the Russian Federation of 1993 was a part internal both foreign policy of the Russian Federation and a part of customs business. Agreeing with B.N.Gabrichidze, «... Exaggeration will not approve: the customs policy serves maintenance and realisation of the external economic problems and interests of Russia, one of the basic conductors of realisation of foreign trade activities of the Russian state» 1. It was system of the politiko-legal, economic, organizational and other large-scale actions directed on realisation and protection intra-and the external economic interests and problems with a view of dynamical realisation of political and social and economic transformations in the conditions of formation of market relations.

In one of monographies - «Designing of a customs policy», the Russia offered the State Customs Committee for use in scientific researches concerning the customs policy, contains seventeen definitions of a customs policy. Generalising them, it is possible to draw a conclusion, that the customs policy — carried out by the state through system of customs bodies a complex of the state measures directed on protection and development of national economy, protection of the population and

1 Russian customs right: the Textbook / Under. red. B.N.Gabrichidze. M.: Infra. M-norm, 1997. With. 9.

2 Blinov N.M., Ivanov V. N, Kuharenko V. B, Pashinsky A.G.designing of the customs policy. M.: the book and business, 2001. With. 30-32.

Environment from import of the harmful and dangerous goods and production wastes, replenishment of a profitable part of the federal budget, development of the international cooperation with a view of integration of Russia into economic.

In such understanding of customs business (including a customs policy) the orientation of activity of customs bodies on maintenance of the purposes of the state through the competence assigned to them accurately is traced. And, realisation of economic function of the state - through working out of the economic policy including an establishment of customs rules on regulation of movement of the goods, capitals, services, intellectual resources, the control over their execution, conducting the commodity nomenclature of foreign trade activities, maintenance of economic safety of the state, the control over export strategic and others vital for interests of the country of materials, etc. Function of the financial control is realised in the form of the customs control over collection of customs payments and their receipt in the federal budget. Prirodoohranitelnaja (ecological) function of the state is assigned to customs bodies (since 1993) - by transfer of function by it on realisation of measures on protection of animals and plants, protection of a surrounding environment, protection of interests of the Russian consumers of the imported goods. Realisation of external function of the Russian Federation was promoted much by the competence of customs bodies on assistance to development of foreign economic relations of subjects as a part of Russia, and also the enterprises, establishments, the organisations and citizens.

Continuing thought on the lost functions of customs bodies, it would be desirable to note an exception of such important functions, as protection of economic safety of the Russian Federation. The role of customs service in realisation by the state of economic function is considerable. In - the first, replenishment almost 40 % of the federal budget are necessary on a share of customs service. It also is the most powerful lever of regulation of the external economic relations, integration of Russia in mirohozjajstvennye communications, means of its accession to WTO, a regulator and the defender of national economy in the name of domestic manufacturers and consumers. So, on the basis of "the State strategy of economic safety of the Russian Federation», approved by the Decree of the President of Russia from 29.04.1996 № 608 [39], the major requirement of economic safety of the Russian Federation is preservation of the state control over strategic resources, bar of claim by lapse of time of their export in the sizes, able to cause a damage to national interests of Russia. On the basis of item 15 of item 10 of the Customs code of 1993 function on control of export of strategic and other vital materials for Russia has been assigned to customs bodies of the Russian Federation. On what basis this function has been excluded in the new Customs code? Unless it have transferred to other state body? Or the control over export of strategic materials is not so actual? Answers to these questions while are not present.

Or other example. One of principles of activity of customs service is the constitutional principle of a priority of the rights and freedom of the person and the citizen. Article of item 10 of the former Customs code though accurately also did not fix the given principle, but established, that customs bodies of Russia carry out, among other, following functions:

Take measures on protection of the rights and interests of citizens, the enterprises, establishments and the organisations at realisation of customs business;

Promote realisation of measures on protection of state security, a public order, morals of the population, a life and health, protection of a surrounding environment, protection of interests of the Russian consumers of the imported goods.

In the accepted Customs code functions of customs bodies on observance of the rights and freedom of the person and the citizen though function on maintenance of protection of intellectual property right is included in general are excluded. Not belittling importance of protection of the granted right in customs regulation of public processes, especially on the threshold of a Russia's accession to the World Trade Organization, to the legislator not followed ignore constitutional laws of the citizens which principle of observance should be one of the main things in activity of customs bodies of the Russian Federation and visually traced in the basic regulatory legal acts of the customs legislation.

It would be desirable to notice, that absence of accurate differentiation between the purposes, problems and functions of customs bodies is peculiar also to the subordinate legislation of the customs legislation. For example, the analysis «General provisions on customs bodies of the Russian Federation», the State Customs Committees of Russia approved by the Order from 10.10.2002 X® 1082 [40], shows, that problems are fixed to each customs body, functions and the rights. And they do not follow the friend from the friend, have no system, are difficult enough for understanding of the purposes which pursue. For example, on the basis of item 19 «General provisions on customs» the primary goal of customs is customs registration and the control while on the basis of item 403 of the new Customs code it is function. Or other example. Owing to item 30 of the same position the basic

Customs function is contribution to goods turnover acceleration through customs border of Russia. However such function answers a question «what to do?» Also does not open «as?», therefore by the legal nature is a problem.

On the basis of the above-stated, it is possible to draw a conclusion, that at the developed uncertainty with a view of, problems and functions customs bodies hardly can function as a uniform organism. An exit from such situation is standard fastening to customs bodies scientifically proved, defined and is real vypolnimyh the purposes, problems and functions.

1.3.

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A source: Fedasova Julia Vladimirovna. the is administrative-LEGAL ORGANIZATION of CUSTOMS SERVICE of the RUSSIAN FEDERATION. The dissertation on competition of a scientific degree of the master of laws. Moscow. 2004

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  10. § 2. Functions of Central bank of the Russian Federation at the present stage of development of the Russian state: the basic problems of an establishment and realisation
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