Customs procedures and operations

The customs policy pursued by states in the interests of defending national foreign economic interests is a complex of systemic measures of an economic, legal and organizational nature and consists in the regulation of customs relations. It acts as a component of all foreign economic policy and most directly determines economic security.

The implementation of an effective customs policy is based on the observance of principles that establish the most general directions and determine the provisions on which customs procedures are formed. For example, for a country like Russia, organized as a federal state, one of the most important principles of the organization of customs policy are the principles of unity. These principles of customs control assume that:

- creation of any customs borders is prohibited on the territory of the Russian Federation;

- it is not allowed to create obstacles to the movement of goods, services and finances;

- prohibiting the introduction by local and regional authorities of any fees and charges of a customs nature for the transferred resources;

- the introduction of temporary restrictions on their movement can be made only on the basis of federal law.

TC RF in art. 1 establishes that the customs procedures have as their purpose the organization of the movement of vehicles and goods in accordance with the adopted legislative acts. The totality of the norms of customs regulation creates the system of customs law of the Russian Federation.

The main categories, which operate the law in the field of customs law, are customs procedures, customs and customs operations.

Customs business is a system of methods, as well as technical resources, through which customs regulation is provided in accordance with established legal norms and rules. Its structure includes customs statistics, tariffs, operations and customs procedures.

The latter are considered in the Customs Code of the Russian Federation as a system of norms and rules that define the algorithm for the performance of customs operations, and operations, in turn, are separate actions performed with the objects of customs and persons engaged in activities falling within the competence of customs control bodies. These include such as the payment of payments, the filling of relevant documents, control, release of goods.

Customs formalities (this term is often used as identical to procedures) includes: internal transit, storage, name and rules for the use of customs regimes. The implementation of all formalities, as a rule, is carried out in the process of registration, transported across the state border of goods. In fact, the customs procedure, customs transit and other formalities represent those powers, the fulfillment of which occurs both by customs officials and foreign economic agents.

A customs tariff is an instrument, or rather a means of trade policy, through which both the regulation of the internal market occurs and its interaction with external markets. Its foundation is the Commodity Nomenclature for Foreign Economic Activity, used for customs and tariff support of this activity. The meaning of this nomenclature is that each object moved across the border has a unique unique code that serves as the basis for applying the duty rate and determining its value.

The independent component of the customs business is the statistics, which serves and is used mainly to control the systematic and correct receipt of payments to the federal budget. Its object is the goods, potentially having the opportunity to influence the size of the material resources of the state.

These elements in their integrity, are practically realized only on the basis of the norms of customs law. And through the customs policy, both current and prospective tasks in the field of foreign economic activity of the country are achieved.