XIII Международная студенческая научная конференция Студенческий научный форум - 2021

Tasks of the customs service

Before describing the tasks, let's understand what customs is. Customs - a set of methods and means to ensure compliance with customs tariff regulation measures and prohibitions and restrictions related to the movement of goods and vehicles across the customs border.

The tasks facing the customs service are directly related to their functions, which are clearly listed in the Customs code of the Union. These tasks are:

participation in the development of customs policy and its implementation;

2) ensuring economic security within its competence;

3) protection of economic interests;

4) collection of customs duties and other customs payments;

5) maintain the fight against smuggling;

6) maintenance of customs statistics and foreign trade statistics;

7) assisting in the development of foreign economic relations;

8) implementation of currency control within its competence;

9) participation in the development of economic policy measures for goods moving across the customs border and implementation of these measures.

This is not a complete list of tasks performed by customs authorities. The range of tasks of customs is wide and diverse.

The economic interests of the state and their protection have different aspects: there are, for example, domestic and foreign economic interests. At the same time, internal economic tasks may be related to the development of the industrial complex, transport, communications, construction, etc. It is clear that customs is designed to protect and protect the above-mentioned and more specific interests of the state as a whole, as well as regions, enterprises and organizations.

When developing economic policy measures for goods moving across the customs border, customs authorities are involved in setting restrictions on the import and export of goods and vehicles. Such restrictions may include quotas, licensing, setting minimum and maximum prices, as well as other measures to regulate the interaction of the local economy with the world economy. At the same time, customs authorities not only participate in the development of economic policy measures, but also practically implement the specific measures that make up these restrictions.

Customs is an important tool in performing economic tasks.Functions of the customs service: collection of taxes and duties in the customs sphere, currency and export control, combating violations of customs legislation, smuggling of goods, vehicles, including weapons and drugs. But the main task of the customs authorities is to replenish the budget.

Sources of literature used

Buvaeva, N. E. International customs law: textbook for bachelor's and master's degrees / N. E. Buvaeva, A.V. Zubach; under the General ed. of A.V. Zubach. - 2nd ed., reprint. and additional-M.: yurayt Publishing house, 2019. - 298 p.

Gerashchenko, G. P. Economics of customs: textbook and practical course for higher education institutions / G. P. Gerashchenko, V. Yu. Dianova, E. L. Andreychuk; ed. by G. P. Gerashchenko. - Moscow: yurayt Publishing house, 2019. - 234 p.

Pokrovskaya, V. V. Customs business in 2 hours Part 1: textbook for academic baccalaureate / V. V. Pokrovskaya. - 2nd ed., reprint. and additional-M.: yurayt Publishing house, 2019. - 298 p.