XIII Международная студенческая научная конференция Студенческий научный форум - 2021

The state customs service of Russia is a public administration body

that implements state policy in the field of regulation of the Russian customs system.

Russia ensures compliance with international

obligations on customs issues. The customs service also fights

against smuggling and other crimes, administrative offenses in the sphere of its activities

The main function of customs is to ensure the economic security of the country. The service acts as a kind of buffer to prevent smuggling and other illegal goods into the territory of the state.

All areas of activity are very important, but it is the most difficult to fight the smuggling of drugs, historical values, weapons. Although most loopholes employees have long known and actively work out, criminals do not get tired to come up with more sophisticated methods of crossing the border.

The profession of customs officer involves the ability to use all sorts of technical means to identify illegal items. Basically, their effect is reduced to enteroscopy, which is used to check large loads (cars, trailers, containers).

In addition to the direct control of the passage of goods at the border, customs officers are engaged in investigations, keep records of confiscated goods, engaged in analytical activities. Programmers, economists, and lawyers also work here.

Tasks and responsibilities of customs authorities:

Customs clearance of goods and vehicles;

Ensuring the correctness of calculation and timely payment of customs duties, duties and taxes, compliance with prohibitions and restrictions;

Ensuring compliance with customs legislation in the entrusted territory;

Anti-smuggling;

Maintaining statistics of foreign trade operations;

Foreign exchange control;

Return (offset) of overpaid and overly collected customs payments, balances of unspent advance payments, cash collateral;

Registration of foreign trade participants;

Registration of intellectual property objects;

Informing and consulting interested parties on customs issues;

Carrying out examinations and research of declared goods and vehicles, documents for them, conducting forensic examinations;

Proceedings in cases of administrative offenses and consideration of such cases, analysis of law enforcement and judicial practice, analysis of law enforcement activities;

Operational-search activity, inquiry and production of urgent investigative actions

Sources of literature used

1. Novikova, S. A. Customs business: textbook for bachelor's and master's degrees / S. A. Novikova. - Moscow: yurayt Publishing house, 2018. - 302 p.

2. Fundamentals of customs: textbook for universities / A. P. Dzhabiev [et al.]; under the General ed. of A. P. Dzhabiev. - M.: yurayt Publishing house, 2018. - 392 p.

3. Pokrovskaya, V. V. Customs business in Part 2: textbook for academic bachelor / V. V. Pokrovskaya. - 2nd ed., reprint. and additional-M.: yurayt Publishing house, 2019. - 344 p.

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