Реферат: Customs Service
Реферат: Customs Service
Реферат по английскому языку Студентки IV курса
Факультета иностранных языков Полищук Валерии Сергеевны, гр.АФ 41/2
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 Federal Customs Service (FCS) is under the jurisdiction of the
Ministry of Economic Development and Trade of the Russian Federation.
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;
9.6. approves the number and labor compensation funds of employees
of Regional Customs Administrations, customs houses and customs terminals, organizations
under the jurisdiction of the Service, and representative offices of the
Service abroad within the indices established by the Government of the Russian
Federation, as well as estimate of costs for their maintenance 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).
Information-analytical support of law enforcement activities,
including operational search actions of customs authorities of the Russian Federation, is not sufficient.
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.
Список литературы
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