Таможенная служба
Customs Service
( реферат по английскому языку)
Студентки IV курса
Факультета иностранных
языков
Полищук Валерии
Сергеевны, гр.АФ 41/2
Contents
Chapter I - What is customs?
1 Red and Green Channels
2 Privatization of customs
3 Customs services by country
4 Summary of basic custom rules
Chapter II - World
Customs Organization: history, instruments, administration.
Chapter III - Regulations
for the Federal Customs Service of Russia: organization, management.
Chapter IV - The Concept of
Development of Customs Service up to 2010
I. General Provisions
II. The Goal, Tasks and Principles of
Development of Customs Authorities
III. The System of Measures for Implementation
of the Concept
IV. The Directions of Customs
Authorities Development
V. The Implementation of the Concept
Conclusion
Chapter I - What is customs?
Customs is an authority or agency in a country
responsible for collecting and safeguarding customs duties and for controlling
the flow of goods including animals, personal effects and hazardous items in
and out of a country. Depending on local legislation and regulations, the
import or export of some goods may be restricted or forbidden, and the customs
agency enforces these rules. The customs may be different from the immigration
authority, which monitors persons who leave or enter the country, checking for
appropriate documentation, apprehending people wanted by international arrest
warrants, and impeding the entry of others deemed dangerous to the country.
A customs duty is a tariff or tax on the export of
goods. In the Kingdom of England, customs duties were typically part of the
customary revenue of the king, and therefore did not need parliamentary consent
to be levied, unlike excise duty, land tax, or other forms of taxes.
Commercial goods not yet cleared through customs are
held in a customs area, often called a bonded store, until processed. All
authorized ports are recognized customs area.
Red and Green Channels
Customs procedures for arriving passengers at many
international airports, and some road crossings, are separated into Red and
Green Channels. Passengers with goods to declare (carrying items above the
permitted customs limits and/or carrying prohibited items) should go through
the Red Channel. Passengers with nothing to declare (carrying goods within the
customs limits only and not carrying prohibited items) can go through the Green
Channel. Passengers going through the Green Channel are only subject to spot
checks and save time. But, if a passenger going through the Green Channel is
found to have goods above the customs limits on them or carrying prohibited
items, they may be prosecuted for making a false declaration to customs, by
virtue of having gone through the Green Channel.
Canada
and the United States do not operate a red and green channel system.
Airports within the EU also have a Blue Channel. As
the EU is a customs union, travelers between EU countries do not have to pay
customs duties. VAT and Excise duties may be applicable if the goods are
subsequently sold, but these are collected when the goods are sold, not at the
border. Passengers arriving from other EU countries should go through the Blue
Channel, where they may still be subject to checks for prohibited or restricted
goods. In addition, limitations exist on various tobacco products being
imported from certain newly-joined EU member states and use of the Blue Channel
if those limitations are being exceeded would be inappropriate. Luggage tickets
for checked in luggage within the EU are green-edged so they may be identified.
UK policy is that entry into a particular Channel constitutes a legal
declaration.
Privatization of customs
Customs is an important part of the government
involved in one of the three basic functions of a government, namely,
administration, maintenance of law, order and justice and collection of
revenue. However, in a bid to mitigate corruption, many countries have partly
privatized its Customs. This has occurred by way of engagement of Pre-shipment
Inspection Agencies who examine the cargo and verify the declared value before
importation is effected and the nation Customs is obliged to accept the report
of the agency for the purpose of assessment of leviable duties and taxes at the
port of entry. While engaging a pre-shipment inspection agency may appear
justified in a country with an inexperienced or inadequate Customs
establishment, the measure has not really been able to plug the loophole and
protect revenue. It has been found that evasion of Customs duty escalated when
pre-shipment agencies took over. It has also been alleged that such involvement
of such agencies has been causing delays in the shipment process. Privatization
of Customs has been viewed as a fatal remedy.
Summary of basic custom rules
Canada
No customs for mailed goods below $20 CAD.
No customs for gifts below $60 CAD.
Personal exemption amount is given to all household or
personal use items imported from another country. The amount depends on the
time spent outside of Canada and only accounts for Federal taxes and duties
(provincial taxes may still apply). They cannot be combined with another person
nor by multiplying them (i.e. 21 days outside of Canada does not equal to $2250
exemption)
24 hours or less = $0 CAD
24–47 hours = $50 CAD
48–7 days = $400 CAD
7 days or more = $750 CAD
Immigrants, in general, have a one time unlimited
import allowance. However, certain articles are restricted from importation
(i.e. vehicles not meeting Canadian safety standards, firearms, etc)
EU
Germany
Mail limit 22 EUR for commercial goods.
Romania
Customs may be very strict, especially for mailed
goods (from outside the EU). No known lower limit. Taxes may be stiff. There
may be an outgoing custom tax too.
Slovakia
Up to 22€ there is no taxes (it's free). From 22€ up
to 150€, there is need to pay VAT (DPH in slovak) which is 19%. From 150€ there
is need to pay VAT and customs. Customs may be from 0 to 10% and amount depends
on type of imported good.
Hong Kong
Hong Kong is a free port and generally do not impose duties on imported or
exported goods, with the exception of liquors, tobacco, methyl alcohol and
hydrocarbon oil. Residents leaving the territory with a valid Hong Kong
Identity Card for 24 hours or more may import up to 1 litre of alcohol and 60 cigarettes or 15 cigars.
Chapter II - World
Customs Organization: history, instruments, administration.
The World Customs Organization (WCO) is an intergovernmental organization
headquartered in Brussels, Belgium. With its worldwide membership, the WCO is
recognized as the voice of the global customs community. It is particularly
noted for its work in areas covering the development of international
conventions, instruments, and tools on topics such as commodity classification,
valuation, rules of origin, collection of customs revenue, supply chain
security, international trade facilitation, customs enforcement activities,
combating counterfeiting in support of Intellectual Property Rights (IPR),
integrity promotion, and delivering sustainable capacity building to assist
with customs reforms and modernization. The WCO maintains the international
Harmonized System (HS) goods nomenclature, and administers the technical
aspects of the World Trade Organization (WTO) Agreements on Customs Valuation
and Rules of Origin.
History
In 1947, thirteen European countries established a
Study Group to examine customs issues identified by the General Agreement on
Tariffs and Trade (GATT). This work led to the adoption in 1950 of the
Convention Establishing the Customs Co-operation Council (CCC), which was
signed in Brussels. On January 26, 1953 the CCC’s inaugural session took place
with the participation of 17 founding members. WCO membership subsequently
expanded to cover all regions of the globe. In 1994, the organization adopted
its current name, the World Customs Organization. Today, WCO members are
responsible for customs controls on more than 98% of all international trade.
The WCO is internationally acknowledged as the global
centre of customs expertise and plays a leading role in the discussion,
development, promotion and implementation of modern customs systems and
procedures. It is responsive to the needs of its members and its strategic
environment, and its instruments and best-practice approaches are recognized as
the basis for sound customs administration throughout the world.
The WCO’s primary objective is to enhance the
efficiency and effectiveness of member customs administrations, thereby
assisting them to contribute successfully to national development goals,
particularly revenue collection, national security, trade facilitation, community
protection, and collection of trade statistics.
Instruments
In order to achieve its objectives, the WCO has
adopted a number of customs instruments, including but not limited to the
following:
1) The International Convention on the Harmonized Commodity
Description and Coding System (HS Convention) was adopted in 1983 and came into
force in 1988. The HS multipurpose goods nomenclature is used as the basis for
customs tariffs and for the compilation of international trade statistics. It
comprises about 5000 commodity groups, each identified by a six digit code
arranged in a legal and logical structure with well-defined rules to achieve
uniform classification. The HS is also used for many other purposes involving
trade policy, rules of origin, monitoring of controlled goods, internal taxes,
freight tariffs, transport statistics, quota controls, price monitoring,
compilation of national accounts, and economic research and analysis.
2) The International Convention on the Simplification
and Harmonization of Customs procedures (revised Kyoto Convention or RKC) was
originally adopted in 1974 and was subsequently revised in 1999; the revised
Kyoto Convention came into force in 2006. The RKC comprises several key
governing principles: transparency and predictability of customs controls;
standardization and simplification of the goods declaration and supporting documents;
simplified procedures for authorized persons; maximum use of information
technology; minimum necessary customs control to ensure compliance with
regulations; use of risk management and audit based controls; coordinated
interventions with other border agencies; and a partnership with the trade. It
promotes trade facilitation and effective controls through its legal provisions
that detail the application of simple yet efficient procedures and also
contains new and obligatory rules for its application. The WCO revised Kyoto
Convention is sometimes confused with the Kyoto Protocol, which is a protocol
to the United Nations Framework Convention on Climate Change (UNFCCC or FCCC).
3) ATA Convention and the Convention on Temporary
Admission (Istanbul Convention). Both the ATA Convention and the Istanbul
Convention are WCO instruments governing temporary admission of goods. The ATA
system, which is integral to both Conventions, allows the free movement of
goods across frontiers and their temporary admission into a customs territory
with relief from duties and taxes. The goods are covered by a single document
known as the ATA carnet that is secured by an international guarantee system.
4) The Arusha Declaration on Customs Integrity was
adopted in 1993 and revised in 2003. The Arusha Declaration is a non-binding
instrument which provides a number of basic principles to promote integrity and
combat corruption within customs administrations.
5) The SAFE Framework of Standards to Secure and
Facilitate Global Trade was adopted in 2003. The SAFE Framework is a
non-binding instrument that contains supply chain security and facilitation
standards for goods being traded internationally, enables integrated supply
chain management for all modes of transport, strengthens networking
arrangements between customs administrations to improve their capability to
detect high-risk consignments, promotes cooperation between customs and the
business community through the Authorized Economic Operator (AEO) concept, and
champions the seamless movement of goods through secure international trade
supply chains.
Administration
The WCO Secretariat is headed by a Secretary General,
who is elected by the WCO membership to a five year term. The current WCO
Secretary General is Kunio Mikuriya from Japan, who took office on 1 January
2009. Secretary General Mikuriya has made enhanced communication, capacity
building, and research his top priorities. The WCO is governed by the Council,
which brings together all Members of the Organization once a year, in a meeting
chaired by an elected Chairperson. Additional strategic and management guidance
is provided by the Policy Commission and the Finance Committee. Several WCO
committees provide a platform for developing instruments and best practices on
customs competencies.
Chapter III - Regulations
for the Federal Customs Service of Russia: organization, management.
I. General Provisions
The Federal Customs Service (FCS) of Russia is a Federal executive authority, performing in accordance with the legislation of the Russian Federation the functions of control and supervision in the field of customs and the
functions of a currency control agent and special functions of contraband
control, abatement of other crimes and administrative violations.
The FCS in its activity is guided by the Constitution
of the Russian Federation, federal laws, decrees and regulations of the
President of the Russian Federation, international agreements of the Russian
Federation, regulatory legal acts of the Ministry of Economic Development and
Trade of the Russian Federation, the Ministry of Finance of the Russian
Federation and the Central Bank of the Russian Federation, and also by present
Regulations.
The FCS operates directly, through customs houses and
representative offices of the Service abroad, in cooperation with other federal
executive authorities, executive authorities of the subjects of the Russian Federation, municipal authorities, the Central Bank of the Russian Federation, public
associations and other organizations.
II. Authority Conferred by Office
The FCS has the following authority conferred to by
the office in the established area of focus:
5.1. to perform levying of customs fees, taxes,
antidumping, special and compensatory countervailing duties, customs dues,
control accuracy for calculation and timely payment of such fees, taxes and
duties, take measures for their recovery by enforcement;
5.2. to provide for compliance with the established
prohibitions and limitations with respect to goods transferred across the
customs border of the Russian Federation in accordance with the legislations of
the Russian Federation on state regulation of foreign trade activity and
international agreements of the Russian Federation;
5.3. to provide for uniform application by customs
authorities of the customs legislation of the Russian Federation;
5.4.to perform customs processing and customs control;
5.5. to make decisions on classification of goods in
accordance with the Nomenclature of Goods subject to Foreign Trade and provide
for publication of such decisions;
5.6. to provide within its competence for the
protection of intellectual property;
5.7. to make in accordance with established procedure
preliminary decisions on classification of commodity in accordance with the
Nomenclature of Goods subject to Foreign Trade, on the origin of goods from a
specific country (country of goods' origin);
5.8. is responsible for:
5.8.1. keeping register of entities engaged in the
activities in the field of customs;
5.8.2. keeping register of banks and other credit
organizations, authorized to provide bank guaranties for payment of customs
charges;
5.8.3. keeping customs register of intellectual
property objects;
5.8.4. annulling customs processing specialists’
qualification certificates;
5.8.5. issuing licenses for setting up of free
warehouses;
5.9. to keep foreign trade customs statistics and
special customs statistics;
5.10. to inform and provide advice free of charge on
the issues of customs for participants of foreign trade activity;
5.11. to perform within its competence control of
currency operations, related to transfer of goods and transport vehicles across
the customs border of the Russian Federation;
5.12. to carry out proceedings on administrative
violations and consideration of such cases in accordance with the legislation
of the Russian Federation on administrative violations;
5.13. to carry out investigations and immediate
investigation proceedings in accordance with procedural criminal legislation of
the Russian Federation;
5.14. to carry out in accordance with the legislation
of the Russian Federation operational search actions;
5.15. to develop and create in accordance with
established procedure information technologies, IT hardware and information
systems used by customs authorities;
5.16. to perform the functions of main manager and
recipient of Federal budget funds, allocated for maintenance of the Service and
performance of the imposed functions;
5.17. to provide within its competence protection of
state secret information;
5.18. to consider complaints to decisions, actions or
inaction of customs bodies and customs officers;
5.19. to arrange for public function, provide for
timely and thorough consideration of appeals of public, to make decisions on
such appeals and respond to applicants in the term established in accordance
with the legislation of the Russian Federation;
5.20. to provide for mobilization training of the
Service, as well as control and coordination of activity of the organizations
under its jurisdiction in terms of mobilization training;
5.21. to set up professional training of executive
officers of customs authorities, refresher courses, advance training and
training on probation;
5.22. to accomplish in accordance with the legislation
of the Russian Federation work on acquisition, safekeeping, accounting and
using of archive documents generated in the process of the Service operation;
5.23. to interact in accordance with established
procedure with the bodies of foreign governments and international
organizations in the established area of activity, including that of
representation on behalf of the Government of the Russian Federation the
interests of the RF in the World Customs Organization (Council for Customs
Cooperation) and other international organizations;
5.24. to conduct in accordance with established
procedure and enter into government contracts for placing goods supply orders,
performance of works, rendering of services for the own needs of the Service,
and for R&D works for government needs in established area of activity;
5.25. to perform functions of customer in erection of
customs houses, customs check-points and other objects required for development
of customs infrastructure;
5.26. to perform functions of customer in working out
sketches and printing of excise stamps for marking alcohol production, tobacco
and tobacco goods, imported to the customs territory of the Russian Federation;
5.27. to implement programs of customs procedures in
the Russian Federation;
5.28. to perform other functions in established area of
activity, if such functions are envisaged by federal laws, regulatory legal
acts of the President of the Russian Federation.
The Federal Customs Service with the purpose of
realizing its authority in the established area of activity is authorized to:
6.1. with the concurrence of the Ministry of Economic
Development of the Russian Federation:
to set up, restructure and liquidate customs
terminals, specialized customs bodies with their competence limited by several
warrants for performance of certain functions, imposed on customs authorities,
or for carrying out of customs operations in relation to the specific types of
goods;
to define the region of activity of customs bodies;
approve general or individual provisions on customs
bodies;
6.2. to organize necessary investigations, tests,
experts’ examinations, analyses and evaluations, as well as scientific research
in established area of activity;
6.3. to request the information required for making
decisions on the issues, related to established area of activity;
6.4. to provide to legal entities and physical persons
explanations on the issues relating to established area of activity;
6.5. to provide control, including financial control,
over activity of customs authorities and representative offices of the FCS
abroad;
6.6. to attract in accordance with established
procedure for processing the issues, referred to the established area of
activity, scientific and other organizations, and also scientists and experts;
6.7. to apply the measures envisaged by the legislation
of the Russian Federation of restrictive, warning or preventive character,
directed for prevention and/or suppression of violations by legal entities or
physical persons and citizens of compulsory requirements in established area of
activity, and also to apply the measures to liquidate the effects of the above
violations;
6.8. to set up advisory and experts’ bodies (councils,
commissions, groups, boards) in established area of activity;
6.9. to develop and approve samples of service
certificates and the order of wearing uniforms.
The FCS is not entitled to perform in established area
of activity regulatory legal regulation, except for the cases, established by
federal laws, decrees of the President of the Russian Federation and
regulations of the Government of the Russian Federation, as well as the
functions of governmental estate administration and rendering of charged
services.
The limitations specified in the first paragraph of
present article are not applied to the authority of the Head of Service of
estate administration, assigned to the Service as per the right of operational
control, resolving of staffing issues and the issues of organization of the
activities of the Service.
III. Activity Arrangement
The Federal Customs Service is headed by the senior
executive officer to be appointed and dismissed from office by the Government
of the Russian Federation on proposal of the Minister of Economic Development
and Trade of the Russian Federation.
The Head of the FCS is personally responsible for
implementation of authority imposed on the Service.
The Head of the FCS has deputies, commissioned and
dismissed from office by the Minister of Economic Development and Trade of the Russian Federation on proposal of the Head of the Service.
The number of deputies of the Head of the Federal
Customs Service is defined by the Government of the Russian Federation.
The Head of the FCS:
9.1. distributes responsibilities between the
deputies;
9.2. recommends to the Minister of Economic
Development and Trade of the Russian Federation:
9.2.1. draft Regulations for the Service;
9.2.2. proposals on maximum number of executives and
customs officers and their salary budget;
9.2.3. recommendations of appointment and dismissal
from office of Deputy Heads of the Sevice;
9.2.4. recommendations of appointment and dismissal
from office Heads of Regional Customs Administrations and customs houses;
9.2.5. propositions of the draft annual plan and
estimated parameters of activity of the Service, and also report of their
fulfillment;
9.2.6. proposals on forming draft Federal budget in
terms of financial provision of the activity of the Service;
9.3. appoints and dismisses from office executive
officers of the central office of the Service, Deputy Heads of Regional Customs
Administrations, custom houses, Heads of customs terminals, as well as Heads,
other executives and officers of the Service representative offices abroad;
9.4. resolves in accordance with the legislation of
the Russian Federation on state service the issues related to service in the
Federal Customs Service;
9.5. approves the structure and personnel arrangements
of the central office of the Service within the limits of labor compensation
and personnel numbers established by the Government of the Russian Federation for
the FCS and the estimate of costs for maintenance of the Service within the
limits of the allocations approved for relevant period by the Federal budget;
9.7. defines the procedure of spending the funds
allocated for measures, related to performing by customs authorities of
operational search actions;
9.8. arranges in customs bodies in accordance with
established order for handling of hand-held weapons and other weapons,
ammunition, as well as cold arms;
9.9. approves regulations on breastplates and medals
of the Service and regulations on Certificates of Merit of the Federal Customs
Service;
9.10. decorates, in accordance with procedure
established by the legislation of the Russian Federation, with personal fire
arms, as well as valuable presents or monies;
9.11. defines warrants of customs authorities and
officials in resolving of organizational, personnel, financial and other
issues;
9.12. on the basis and in pursuance of the
Constitution of the Russian Federation, federal constitutional laws, federal
laws, decrees of the President of the Russian Federation, Government of the
Russian Federation, the Ministry of Economic Development and Trade, the
Ministry of Finance of the Russian Federation and the Central Bank of the
Russian Federation, issues orders on the issues referred to competence of the
Service.
The costs for maintenance of the Federal Customs
Service are financed out of the funds envisaged by the federal budget, as well
as from other sources specified by the legislation of the Russian Federation.
The Federal Customs Service is a legal entity, it has
a seal with the image of the State Coat of Arms of the Russian Federation and its name, other seals, stamps and forms of established pattern, as well as
accounts opened in accordance with the legislation of the Russian Federation.
The Federal Customs Service has its blazonry: emblem,
flag and pennant, approved in accordance with established procedure.
The Federal Customs Service is based in Moscow.
Organization
The structure of the Federal Customs Service (FCS)
of Russia
Main Inspectorial Organizational Directorate (staff
of the Head of the FCS of Russia)
Human Resources Directorate
Main
Directorate for Organization of Customs Control
Main Directorate for Contraband Control
Main Directorate for Commodity Items and Trade Limitations
Main Directorate of Logistics
Main Directorate of Federal Customs Revenues
Main Financial-Economic Directorate
Currency Control Directorate
Customs Cooperation Directorate
Directorate and General Services
Auditing Directorate
Main Directorate for Information Technologies (IT)
Legal Directorate
Internal Security Directorate
Customs Inspection Directorate
Customs Statistics and Analysis Directorate
Customs Investigations Directorate
Law Enforcement Directorate
Management
Management of the Federal Customs Service of Russia
Head of Federal Customs Service of Russia - Andrey Belyaninov
First Deputy Head of Federal Customs Service of Russia - Vladimir Shamakhov
Deputy Head of Federal Customs Service of Russia - Nikolai Volobuev
Deputy Head of Federal Customs Service of Russia - Tatyana Golendeeva
Chapter IV - The Concept of
Development of Customs Service up to 2010
I. General Provisions
The concept of development of customs authorities of
the Russian Federation (hereinafter – the Concept) defines major goals, tasks
and trends of customs authorities.
The Concept is the basis for working out of programs
and plans for development of customs authorities of the Russian Federation for medium-term and long-term perspective.
The Concept has been worked out in accordance with the
fundamental law of the Russian Federation, Federal laws and other regulations
of the Russian Federation, as well as on the basis of the international legal
acts in the field of customs.
Currently, the influence of customs regulation has
increased as an element of state regulation of foreign trade activities for the
processes of international integration of the Russian economics in the
international economic territory.
The expansion of cooperation with the international
economical and financial institutions, the common interests of Russia and other
states in solving of many problems in the field of international security, such
as counteraction to the spread of weapons of mass annihilation, fighting with
the international terrorism and drugs trafficking, acute environmental
problems, in particular in the field of provisions of nuclear and radiation
security, conditioned appearance of new tasks, which are to be resolved with
the active participation of customs authorities of the Russian Federation and
which predetermine their further development.
In development of customs of the Russian Federation,
which is taking place in view of domestic economical transformations and
international practice of regulation in the field of customs, it is necessary
to take into account the specifics of the geographical situation of the Russian
Federation, such as considerable dimensions of the state borders, and also
insufficient equipment status of customs check-points, and the necessity of
promoting cooperation in the sphere of border and customs control with the
neighboring states of the Russian Federation.
The administrative reform has resulted with forming of
a new structure of the state authorities, engaged in regulation of foreign
trade activities, which are to use a complex approach to interagency
cooperation and provision of the balance of interests in the field of customs
tariffs, taxation, prohibitions and limitations, established by the legislation
of the Russian Federation.
Coming into effect from January 1rst, 2004 of the
Customs Code of the Russian Federation has created the necessary background for
forming of practically new customs legal base, compliant with the international
standards, and the conditions for defining the priorities of development of
customs authorities of the Russian Federation. However, certain problems,
related to the activity of customs authorities of the Russian Federation, remain still unresolved.
The potential of customs administration, which is a
combination of means and methods of provision of customs legislation compliance
by physical and legal persons, when they are conveying their goods and
transport means across the customs border of the Russian Federation, is not
realized with due efficiency, which is not allowing to provide for the
compliance with the legislation of the Russian Federation in full and to set up
a favorable competitive environment in the sphere of foreign trade. The issue
of diminishing customs value of goods and their unauthentic declaring by the
participants of foreign trade activities remains an acute problem for customs
authorities of the Russian Federation.
The international standards promoting the
implementation of trade logistics technologies are not used in full.
The system of informing the customs authorities of the
Russian Federation of pricing, trade and industrial specialization in foreign
countries and world tendencies in specialization of labor is not yet fully
developed.
The customs of the Russian Federation are not
efficient in exercising control over the goods allowed for circulation in the
customs territory of the Russian Federation (post audit control).
The interaction of operative divisions of customs
authorities of the Russian Federation with other law enforcing and control
authorities of Russia remains low.
The system of training and refresher training of
personnel for customs authorities of the Russian Federation, especially of the
specialists in the field of management and control, is not yet adequate.
Job remuneration of senior officers of customs
authorities of the Russian Federation is not compatible with the economical
significance of the decisions they take.
The level of corruption of customs authorities of the Russian Federation is still high.
These problems bring about decreasing of the
efficiency of customs administration, unfair competition, penetration of law
quality import goods into the Russian market and other negative phenomena.
There is a necessity of forming new attitudes to
customs administration, which may allow customs of the Russian Federation react efficiently to the changes taking place in accordance with the
international practice and the requirements of the state and society.
II. The Goal, Tasks and Principles of Development of Customs
Authorities
The goal of the Concept is the definition of the most
efficient methods of implementation of the tasks in the field of customs in
accordance with the international standards and legislation of the Russian Federation.
This goal may be achieved through resolving of the
following tasks:
increasing of customs regulation quality, promoting
creation of the conditions for the attraction of investments into the Russian
economy, growth of revenues into the Federal budget, protection of domestic
manufacturers of goods, protection of the objects of intellectual property, and
maximum assistance to the foreign trade;
upgrading of customs administration, including the
development of the system of risks management on the basis of the implementation
of customs procedures in accordance with the international standards, based on
the latest achievements in the field of information and management
technologies;
strengthening of cooperation with the Russian, foreign
and international authorities in fighting terrorism, contraband of weapons,
drugs and counterfeit products, and also in provision of economical,
environmental and radiation security.
The realization of the tasks above, presupposes the
provision in all the territory of the Russian Federation of stable legal regime
for foreign trade, based on the approved by the World Customs Organization the
following universal principles:
standartization, modernization of customs legislation,
development of the norms, regulations and procedures taking into account the
international standards;
transparency and predictability. The customs
legislation, the norms, regulations and procedures are to be applied
consistently; they are unified, known to the public and are to be advised to
all the interested parties in the acceptable form;
minimum interference. Customs authorities are to
comply with the principles of selective approach to and sufficiency of customs
control, as much as possible, and are to apply the system of risks management;
customer orientation. Customs administration is
targeted to increase quality of customs procedures in relation to legal and
physical persons as participants of foreign trade activities;
cooperation and partnership. The activity of customs
authorities presupposes the development of cooperation with all the
participants of foreign trade, including the state authorities, business
community, and customs authorities of other states;
balanced approach in relationship between customs
control in the field of security and measures assisting the development of
trade.
The new principles defined in the framework standards
for the provision of security and alleviation of world trade, adopted by the
World Customs Organization and approved by the Federal Customs Service are
going to be the basis for the activity of customs authorities of the Russian Federation.
On the one hand, there will be formed new approaches
to customs administration, which presuppose the provision of its high
efficiency with outward simplicity and quick customs clearance of goods and
transport means, conveyed by physical and legal persons, while on the other
hand, such approaches shall help resolve the problems, related to decreasing of
customs value of goods and their unauthentic declaring by the participants of
foreign trade activities.
The efficiency of achieving the goal of development of
customs authorities of the Russian Federation, shall be evaluated as per
following parameters:
The level of control of the compliance with the
customs legislation by the participants of foreign trade activities;
Time required for passing customs formalities during
customs clearance of goods and transport means conveyed across the border by
physical and legal entities, provided efficient customs control is carried out;
Law enforcing activity.
The priority of separate trends of customs
authorities’ activity may be changed in accordance with the tasks set by the
state.
III. The System of Measures for Implementation of the
Concept
The following measures on modernization of customs
administration are to be implemented for the purposes of realizing new
approaches in the work of customs authorities of the Russian Federation:
developing of the state border of the Russian Federation;
setting up of modern warehousing customs logistical terminals;
allocating of customs authorities of the Russian Federation only in the federally owned premises;
allocating of the chain of stationary and mobile inspectorial
supervision complexes;
amending the Customs Code of the Russian Federation and other regulations taking
into account the law enforcement practice and amendments to the international
standards;
implementing of new IT means for the support of the activities of
customs authorities of the Russian Federation;
setting up of the interagency automated system of collection,
storing and processing of information in realizing of all types of state
control, including interfacing of the data bases of the tax service and customs
authorities of the Russian Federation;
setting up of an operation centre for processing the information
and taking decisions;
modernization of the technology of forming and keeping customs
statistics in accordance with the international standards;
reinforcing of customs control after issuing of goods in circulation
in the territory of the Russian Federation (post audit control).
The evaluation of the activity of customs authorities
of the Russian Federation shall be carried out quarterly on the criteria of
efficiency targeted to the final result.
It is planned to work out a complex strategy of
staffing for customs authorities of the Russian Federation. Within this
direction major attention is to be paid to raising of quality of professional
training of customs officers, upgrading of their knowledge and skills, management
practice, raising of efficiency of remuneration system, increasing of the
prestige of customs officer occupation, and also to setting up of the branches
of the Russian Customs Academy in the Federal Regions.
Realizing of the information technologies in the
activity of customs authorities of the Russian Federation shall take place in
view of the provisions of the Concept on using of information technologies in
the activities of the Federal authorities up to the year of 2010. Such
technologies shall allow improving the parameters of efficiency of activity of
customs authorities of the Russian Federation, setting up the system of complex
accounting and analysis of the participants of foreign trade activity,
decreasing the subjectivity in taking decisions by the officials of customs
authorities of the Russian Federation. The information-analytical support of
law enforcement activity in the field of customs will be performed with the
assistance of information technologies.
It is also envisaged to implement new
information-engineering facilities and software, to modernize the existing
facilities, to develop the departmental integrated system of telecommunications
of customs authorities of the Russian Federation, to upgrade the automated
systems of customs clearance and customs control, to implement the single
information system of control over exportation of goods from the territory of
the Russian Federation, to implement everywhere electronic means of information
exchange with other control authorities and customs of other states, with the
participants of foreign trade activities.
Further development of law enforcement activities of
customs authorities of the Russian Federation in counteraction to terrorism and
international drugs trafficking shall be carried out taking into account the
necessity of provision the security immediately at the state border of the Russian Federation.
IV. The Directions of Customs Authorities Development
The benchmarks selected for the development of customs
authorities of the Russian Federation, based on information technologies and
compliant on the whole with the principles of development of customs
authorities of the leading countries of the world, definition of clear-cut and
understandable regulations of customs clearance, based on the international
conventions and recommendations, have allowed setting up of legal and
organizational basis of the activity of customs authorities of the Russian
Federation in recent years.
However, currently, customs authorities of the Russian
Federation are still at the stage of active institutional development, which is
taking place in view of the forthcoming joining of the Russian Federation of
the World Trade Organization, changing of the volumes of flows of passengers
and goods, increasing of the intensity of foreign economic activities of the
regions of the country, growth of the needs of transportation companies,
exporters and importers.
It is planned that realization of the functions of
customs authorities of the Russian Federation during customs clearance is to be
fulfilled in accordance with the norms of the international agreements on
customs issues and on the basis of the international standards of quality (such
as ISO series standards), which serve as international basic reference standard
for setting up and evaluation of quality systems, as well as with the
attraction of the foreign trade activity participants into the process of
preparation draft laws and other regulatory documents in customs sphere, on
setting up of the transfer of a part of non specific operations, carried out by
customs authorities now, to self regulatory organizations.
For realization of these approaches it is planned to
primarily use the possibilities of customs regimes, preliminary informing and
electronic declaring, the system of risks management, based on multifactor
analysis of the information about foreign trade transactions and which is a
complex mechanism of influencing the processes of customs control be means of
minimization of risks, as well as the single interagency automated system of
collection, storing and processing of information during implementation of all
types of state control in combination with the control on the basis of audit
methods, as well as systematic interaction with tax authorities and other
control authorities. The implementation of electronic exchange of information
with other control agencies shall allow realizing the principles of "one
window" (when information on passengers and goods is presented only once)
and "one stop" (integrated state control).
Another important direction is the measures which when
realized may allow the inclusion of customs statistics into a single
information statistical resource of the Russian Federation.
It is planned to set up in the structure of the
customs authorities of the Russian Federation the operational center for
processing the information and taking decisions, with main task to conduct
continuous monitoring of all incoming information, its analysis using the
system of risks management and issue of operational target for the customs
offices of the Russian Federation for their selective customs control,
providing timely reactance to the threats related to the violation of the
customs legislation of the Russian Federation.
Within the framework of the above directions of
development of customs authorities of the Russian Federation it is planned to
carry out the division of work with flows of documents and flows of goods on
the basis of the international practice in combination with preliminary and
electronic declaring, which are to accelerate customs procedures, and also to
provide control over the information about goods in the required and sufficient
volume. This direction presupposes using of electronic (paperless) flow of
documents, which shall provide for the conditions for the implementation of the
simplified customs procedures, to be used on the basis of the reputation of the
participants of foreign trade activity.
It is planned to use the technologies used in a number
of mature market countries of the type of integrated management and control on
the borders (two services at the border), based on single information system of
law enforcing and control authorities, which shall enable combining documentary
control at the check-points over the goods conveyed across the customs border
of the Russian Federation, and to improve the quality of the inspection of
these goods. As result it will allow to create favorable conditions for the
passengers crossing the border and goods conveyed across the border, reduce the
time needed for passing the border, decrease the expenses, increase the volume
of the flow of goods, facilitate realization of trade logistical technologies,
such as "house-house", "when due" and "turn key".
The high level of quality of the above procedures shall be achieved by means of
using the system of quality control over each particular customs operation.
V. The Implementation of the Concept
It is planned to implement the concept in 2 stages.
Stage I (2005 - 2007) – it is envisaged to carry out further harmonization of
the legislation of the Russian Federation with the accepted norms in the field
of customs. In view of the planned joining of the Russian Federation to the
World Trade Organization, it is planned to bring the Law of the Russian
Federation dated 21.05.1993, № 5003-1 "On customs tariff" in
compliance with Clause VII of General Agreement on Tariffs and Trade. In 2005 –
2006 there will be completed work on forming the position of the Russian Federation on the issue of joining the International Convention on Simplification
and Harmonization of Customs Procedures (Kyoto, 1973, in legal wording of Brussels Protocol of 1999). Law enforcement practice will be implemented on
the level of the international standards.
Starting from 2006 it is planned to use in the customs
territory of the Russian Federation of customs documents, used by other member
states of the European Union in accordance with the Convention on
Simplification of Formalities in Trade of Goods (Brussels, 1987). In view of
this, in 2006 - 2007 are to be changed the rules of declaring and the forms of
cargo and transit customs declarations taking into account the requirements,
envisaged for the Single Administrative Document of the European Union in using
of the Convention on Single Transit Procedure (1987).
Stage II (2008 - 2010 and the forthcoming years), on the whole, the construction
and equipping of the objects of customs infrastructure, will be over. Using of
interagency information resources will allow organize the work of customs
authorities on “one window” and “one stop” principles. Financial support shall
be at the expense of the Federal budget, as well as other facilities in
accordance with the legislation of the Russian Federation. It is planned to
work out interdepartmental plans for realization of the Concept, including the
interagency plan of fighting corruption.
The implementation of the Concept shall require
relevant resources within the framework of the Federal target programs and
departmental plans of purpose oriented measures, for setting up favorable
conditions for legal and physical persons going through customs formalities and
allowing reducing expenses by means of using universal international
principles.
The implementation of the measures, envisaged by
Federal target programs and departmental plans of purpose oriented measures,
shall facilitate:
reducing of time spent by the foreign trade activities
participants on customs formalities;
increasing of throughput capacity of check-points at
the border of the Russian Federation due to putting into operation of new and
modernized current check-points;
implementing of single standards and customs
administration regulations, increasing of quality of support of the activities
of foreign trade participants, using of unified customs documents and
electronic declaring, which, in result, is going to reduce administrative
expenses;
facilitating implementation of trade policies taking
into account the social and economical and investment tasks.
The complex implementation of the Concept shall allow
forming of a modern system of provision for the interests of the state in the
field of customs, rendering of efficient counteraction to the threats of
security of the Russian Federation, resolving social and economical tasks,
creating favorable conditions for the activities of trade community, physical
and legal persons.
Conclusion
In conclusion it should be noticed that customs is a
highly complicated and highly developed institution. It plays an important role
in the system of international relations. Customs is an authority or agency in
a country responsible for collecting and safeguarding customs duties and for
controlling the flow of goods including animals, personal effects and hazardous
items in and out of a country. Customs is an important part of the government
involved in one of the three basic functions of a government, namely,
administration, maintenance of law, order and justice and collection of
revenue. This system faces many problems but it is constantly developing
seeking new opportunities for better service.