1. The concept of the customs territory
2. Free customs zone.
3.Customs border
4. Goods in the customs business and their movement across the customs border
Bibliography
- The concept of the customs territory
Under customs territory the state territory is understood, i.e. part the globe which belongs to the state and within which it exercises its territorial supremacy. In the customs territory, the state has exclusive jurisdiction over customs matters. This means that the basis of the legal regime of the customs territory, as well as the state territory, is the sovereignty of the state. In the customs territory in full there is a unified customs legislation, unified customs tariffs and other means of state regulation of foreign economic activity.
However, the concept of customs territory does not coincide with the concept of state territory. In a number of cases, sections of the state territory may be excluded from the customs territory and, conversely, sections located outside the state border may be included.
The constituent parts of the customs territory are: land territory, territorial and inland waters and the airspace above.
Land territory is all land within its borders.
Inland waters include coastal sea waters located in the direction of the coast from the baselines adopted for counting the width of territorial waters; waters of ports, bays, bays, bays, estuaries, if the width of the passages does not exceed 24 nautical miles. The same category includes the waters of bays, bays, estuaries, sea straits, as well as the waters of rivers, lakes, and other bodies of water.
Territorial waters (sea) are coastal sea waters of width and 12 nautical miles, measured from the low tide line both on the mainland and on the islands, or from straight baselines connecting points. AT individual cases other width of territorial waters can be established international treaties, and in their absence - in accordance with generally accepted principles and norms international law. Islands outside territorial waters generally belong to the nearest coastal state.
The air territory consists of its air space, located within its land and water boundaries, and the altitude limit of the air space is practically not established, but does not apply to space.
The term “continental shelf” means the seabed and subsoil of the water areas adjacent to the coast, but located outside the zone of the territorial sea, throughout the natural extension of its land territory to the outer border of the continental margin. On the continental shelf, the coastal state exercises its sovereign rights. In the area of the continental shelf, exercise jurisdiction over such artificial islands, installations, structures, including jurisdiction over customs, fiscal, sanitary and immigration laws and regulations, as well as laws and regulations relating to security.
With respect to the exclusive economic zone, the coastal state has the same rights as with respect to the continental shelf.
The exclusive economic zone is considered as part of the high seas with exceptions in favor of the rights of a coastal state. These rights and jurisdiction are not the result of the territorial supremacy (sovereignty) of the state over the areas of the zone, but the result of an international agreement, i.e. these rights and jurisdiction have an international legal origin and a conventional basis. The customs territory does not include separate sections of the state territory: free customs zones and free warehouses.
2. Free customs zone
Under free customs zone This refers to the territory in which foreign goods are placed and used within the appropriate borders without the collection of customs duties and taxes, as well as without the application of economic policy measures. A free customs warehouse is understood as a closed room or an open area within which foreign goods are also placed without the application of tariff and non-tariff regulation measures. Goods are placed and used in the specified territories in accordance with the conditions applicable for export.
The territories of free customs zones and free warehouses are considered according to general rule as being outside the customs territory of the country. From the point of view of customs law, they are outside the customs border.
At the same time, there are exceptions to the general rule on the removal of free customs zones and free warehouses from the customs territory. The creation of customs unions has a significant impact on the definition of the customs territory. In the interests of developing and strengthening international economic integration, the country creates customs unions with other states. A customs union is an agreement between two or more states on the elimination of customs borders between them and the formation of a common customs territory with common customs borders, with free circulation of goods on it, with uniform measures of tariff and non-tariff regulation in relation to other countries.
The General Agreement on Tariffs and Trade (GATT) establishes the creation of a single customs territory as one of the most important international legal requirements for a customs union. Therefore, the customs territories of the states that made up the customs union lose their independent significance. Their union gives a single union customs territory.
An example of the creation of customs unions is the Benelux - the customs and economic union of Belgium, the Netherlands and Luxembourg (1948). In January 1995, a customs union was created between the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan. It was an important form of economic integration of independent states within the framework of the CIS.
The limits of the customs territory of the state are determined by the customs border: customs border - the border of the customs territory of Ukraine.
The customs border practically can either coincide or not coincide with the state border of the country. However, in all cases the very concept of a customs border does not coincide with the concept of a state border.
The state border is a real line on the square and a vertical surface passing along this line, defining the limits of the state border.
3. Customs border
Under customs border is understood as an imaginary (conditional) line limiting the customs territory. The elements of the customs border are the limits of the customs territory of Ukraine, as well as the perimeters of free customs zones and free warehouses.
It is customary to distinguish between external and internal boundaries.
The external customs border separates the customs territories of adjacent states. As a rule, it coincides with the state border, except for the perimeters of free customs zones and free warehouses. On the external customs border, there is an administrative and customs regime established by the legislation on the state border. The protection of the external customs border is carried out by the border troops jointly with customs officers and.
Internal customs borders form the perimeters of free customs zones and free warehouses. They pass deep into the customs territory of the country.
According to its administrative and legal status, the internal customs border is equated to the external one: the territory of the free customs zone, free warehouse is considered as a border zone, entry there is carried out strictly with passes through special checkpoints. However, the protection of the internal border is provided not by the border troops, but by the customs troops together with the administration of the free customs zone.
4. Goods in the customs business and their movement across the customs border
In the common sense under goods have in mind the product of labor intended for exchange through purchase and sale. In customs law, the term “goods” refers to any movable property moved across the customs border, including currency, currency values, electrical, thermal, other types of energy and vehicles (with the exceptions provided for by customs legislation). It does not matter why these goods are moved: for sale, barter, demonstration, consumption, etc.
Property refers to any items moved across the customs border.
Electrical, thermal and other types of energy as objects with quantitative and qualitative certainty are subject to civil rights. Accordingly, all types of energy are movable property in the sense of the object of customs law.
Concerning Vehicle, then not all vehicles transported across the customs border are recognized as goods in customs law. Vehicles used for international transport passengers and goods, including containers and other transport equipment.
In customs law, the origin of the goods is essential.
The country of origin of the goods is the country in which the goods were completely produced or subjected to sufficient processing. In this case, the country of origin of goods can also be understood as a group of countries, customs unions of countries, a region or part of a country, if there is a need to separate them for the purposes of determining the origin of goods.
Goods wholly produced in a given country are: minerals mined in its territory or in its territorial waters; live animals and plant products grown on its territory; products obtained or produced from reared animals, hunting, fishing and marine trades; secondary raw materials and waste from production and other operations carried out in a given country, as well as all other goods produced in a given country exclusively from the specified products.
The criterion for sufficient processing of goods in a given country is considered to be a change in the commodity position according to the commodity nomenclature, the performance of production or technological operations sufficient for the goods to be considered originating from the country where these operations took place; ad valorem share rules - the change in the value of a good when a percentage of the cost of materials used or value added reaches a fixed share of the price of the delivered good.
According to the stated rules, Ukrainian goods are those created or processed in accordance with the established criteria on the territory of the country. The release of goods for free circulation is understood as the disposal without customs control in the customs territory of the country or outside this territory of goods and vehicles passed through the customs border without the obligation to return to the lake.
All other goods are recognized in the customs law as foreign. Under such operations are meant: operations to ensure the safety of goods during storage or transportation; operations for preparing goods for sale and transportation (sorting, packaging, etc.); simple assembly operations; mixing goods (components) without giving the resulting product characteristics that significantly distinguish it from the original components. A document confirming the origin of goods from a given country is a certificate of origin and goods.
Certificate of origin of goods - a written document issued by an authorized body or institution (chambers of commerce and industry, manufacturers' associations, etc.) and unequivocally indicating that the goods named in it originate from a certain country. It includes: a written statement from the sender that the goods meet the relevant origin criteria; a written confirmation from the competent authority of the country of export that issued the certificate that the information provided in the certificate is true.
Movement across the customs border is understood as actions for the import into the customs territory or export from this territory of goods or vehicles by any means, including forwarding in international postal items, the use of pipeline transport or power lines.
Movement across the customs border is understood as the actual crossing of the customs border in the case of the importation of goods or vehicles into the customs territory, as well as their importation from the territory of free economic zones and from free warehouses to the rest of the customs territory.
When exporting goods and means of transport from the customs territory and importing them from the specified part of the customs territory into the territory of free customs zones and free warehouses, movement across the customs border is considered to be the filing of a customs declaration or other action directly aimed at realizing the intention, respectively, to export or import goods or vehicles.
The movement of goods and vehicles across the Ukrainian customs border is carried out in accordance with the declared customs regimes. The concept of "customs regime" serves to designate a special system of measures and a set of methods (techniques) that ensure the integrated application of customs regulation tools.
Movement of goods across the customs border outside the places determined by the customs authorities, outside the established time of customs clearance, with concealment from customs control, etc. are qualifying signs of customs crimes provided for by the Criminal Code and the Customs Code. The principles of movement across the customs border are understood as the main provisions that must be followed by all participants in the relations of import and export of goods and vehicles (including in the implementation of foreign economic activity).
The basic principles of the movement of goods and vehicles across the customs border have the value of fundamental legal requirements that are mandatory for execution and compliance, and form the basis for the legal regulation of the movement of goods and vehicles, customs clearance and customs control. Let's look at these basic principles.
Equal right of all persons to import and export of goods and means of transport. This fundamental principle is that all persons (citizens and legal entities) on an equal footing have the right to import and export goods and vehicles.
Legal equality is recognized for all persons moving goods, regardless of whether they are the owners of goods, their buyers, owners or act in any other capacity.
No one can be deprived of the right or restricted in the right to import and export goods and vehicles, except as provided for in the Labor Code and other legislative acts of the country.
The exercise by a citizen of the right to import and export goods and vehicles must not violate the rights and freedoms of other persons.
Prohibitions on the import and export of certain goods. The Labor Code of Ukraine establishes restrictions on which the import to and export from Ukraine of piece goods and vehicles may be prohibited. These include, in particular: considerations of state security, protection of public order, morality of the population, human life and health, protection of animals and plants, etc.
Goods, the import and/or export of which is prohibited, are subject to immediate export or return. If it is impossible to export or return the goods, they are transferred for storage to temporary storage warehouses owned by the Ukrainian customs authorities. The deadline for their storage in temporary storage warehouses is three days. The costs of the export and return of goods and vehicles shall be borne by the person moving the goods or the carrier.
Restrictions on the import and export of goods. In addition to a complete ban on the import and export of goods and vehicles, various restrictions may apply. Thus, the legislation establishes restrictions based on considerations of economic policy, fulfillment of international obligations, protection of the economic basis of one's own sovereignty, protection of the domestic consumer market, as a response to discriminatory or other actions of foreign states and their unions that infringe on the interests of Ukrainian persons, and on other sufficiently important grounds.
When such restrictions are established, the import and export of goods and vehicles subject to them is carried out by the customs authorities only subject to the requirements established by law and international treaties. In particular, restrictions have been placed on the import and export of a number of goods, including nuclear materials.
The right to choose the customs regime. The movement of goods across the customs border can be carried out only in accordance with the rules provided for by the Labor Code and other legislative acts - the so-called customs regimes.
The customs regime is a set of conditions that determine the status of goods moved across the customs border. Such conditions relate to the procedure for clearing goods, collecting customs payments and granting benefits, determining the limits of the rights of individuals and legal entities to dispose of goods and vehicles in their possession. The right to choose the customs regime is granted to the person moving the goods. According to him, one customs regime can be replaced by another. When choosing a mode, the purpose and nature of the product, the purpose of its import or the prospects for further use, the conditions under which it is purchased, and some other circumstances are subject to consideration.
Ensuring the safety of goods. When carrying out customs operations, customs authorities are obliged to ensure the safety of goods and vehicles incoming to them.
Common to all customs regimes is the rule on exemption from liability for non-safety of goods if this is caused by an accident or force majeure. Such liability for the shortage of goods, formed due to natural wear and tear or loss under normal conditions of their transportation and storage, is excluded.
Determination of the place and time of crossing the customs border. In other places and outside the opening hours of the customs authorities, goods and vehicles may cross the customs border only upon agreement with the customs authorities.
Conditional release of goods. Its essence lies in the transfer by the customs authorities of goods and vehicles after their customs clearance at the disposal of a person, associated for this person with obligations to comply with established restrictions, requirements or conditions. Conditionally released goods and means of transport, in respect of which privileges on customs payments have been granted, may be used only for the purposes for which such privileges have been granted. The use of these goods and vehicles for other purposes is allowed with the permission of the customs authority, subject to the payment of customs duties and the fulfillment of other requirements provided for by the Labor Code and other acts of the legislation of the country.
1.1 Declaration functions
2.1 Rights and obligations of the declarant
3. Release of goods
5.1 Grounds for release of goods
6. Suspension of release of goods
Bibliography
Declaration is an application to the customs authority in a customs declaration or in any other way (in written, oral, electronic or conclusive form) of information about goods, their customs regime and other information necessary for customs purposes.
Customs clearance of goods transported across the customs border of the Russian Federation by individuals in accompanied baggage is carried out by the customs authorities in the region of operation of which checkpoints across the state border of the Russian Federation are located. Places of customs clearance of goods transported individuals in accompanied baggage, when crossing the state border of the Russian Federation by rail, road or water transport in international passenger traffic are, as a rule, structurally allocated and separate premises used for the carriage of passengers (compartment, cabin, wagon, passenger compartment of the vehicle).
1.1 Declaration functions
· Provision of customs authorities with information necessary for customs purposes on goods and vehicles transported across the customs border of the Russian Federation, as well as on other goods under customs control and subject to declaration.
· Confirmation of the legality of actions performed by the person producing goods and vehicles in accordance with the chosen customs regime.
· Verification by the customs authorities of the conformity of the declared information with the actual data.
2. Declarant
Only a Russian person can be a declarant, except for cases when goods are moved across the customs border:
individuals for personal, family, household and other needs not related to entrepreneurial activities;
foreign persons enjoying customs privileges in accordance with Chapter 25 of the Labor Code of the Russian Federation; consumption of goods imported for their own needs by such representative offices;
· by foreign carriers when declaring the customs regime of transit;
· other cases when a foreign person has the right to dispose of goods in the customs territory of the Russian Federation not within the framework of a foreign economic transaction, one of the parties to which is a Russian person.
2.1 Rights and obligations of the declarant
When declaring goods and performing other customs operations necessary for the release of goods, the declarant has the right to:
· inspect and measure the goods subject to declaration by him, including before the submission of the customs declaration;
· with the permission of the customs authority, to take samples and samples of goods subject to declaration by him, imported into the customs territory of the Russian Federation. A separate customs declaration for samples and samples of goods is not submitted, provided that such samples and samples are indicated in the customs declaration for goods;
· to be present during the customs inspection and customs examination of the goods declared by him (Article 371 and 372), when samples and specimens of goods are taken by customs officials (Article 383);
· get acquainted with the results of examinations of samples and specimens of the goods declared by him, available in the customs authorities;
submit documents and information necessary for declaring goods in the form of electronic documents in accordance with this Code;
· use other powers and rights provided for by this Code.
When declaring goods and performing other customs operations, the declarant must:
1) submit a customs declaration and submit the necessary documents and information to the customs authority (Article 131);
2) at the request of the customs authority to present the declared goods;
3) pay customs payments or ensure their payment in accordance with Section III of this Code.
Work description
The customs territory is understood as the state territory, i.e. the part of the globe which belongs to the state and within which it exercises its territorial supremacy. In the customs territory, the state has exclusive jurisdiction over customs matters. This means that the basis of the legal regime of the customs territory, as well as the state territory, is the sovereignty of the state. The unified customs legislation, unified customs tariffs and other means of state regulation of foreign economic activity are in full force on the customs territory.
However, the concept of customs territory does not coincide with the concept of state territory.
CUSTOMS TERRITORY OF THE RUSSIAN FEDERATION
an economic and legal concept that includes land territory, territorial and internal waters and airspace above them. T.t. The Russian Federation also includes, in the exclusive economic zone of the Russian Federation, artificial islands, installations and structures over which the Russian Federation has exclusive jurisdiction in relation to customs. United T.t. The Russian Federation acts as a customs and legal expression of the all-Russian market, the main internal principle functioning of which are the absence of internal customs borders and barriers, the free movement of goods, services and capital.
On the territory of the Russian Federation there may be free customs zones and free warehouses, the territories of which are considered as being outside the T.T. RF, with the exception of cases determined by the customs legislation.
T.t. limits The Russian Federation, as well as the perimeters of free customs zones and free warehouses are the customs border of the Russian Federation.
Lit .: Kozyrin A.N. The concept of the customs territory and spatial aspects of customs and tariff regulation / / Moscow Journal of International Law, 1995. No. 1; Customs territory peace. New York, 1989; Shestakova M.P. The procedure for moving goods across the customs border / / Law and Economics, 1997, No. 9.
Anisimov L.N.
Law Encyclopedia. 2005 .
See what "CUSTOMS TERRITORY OF THE RF" is in other dictionaries:
Territory with a single regime for the import and export of goods. Within the CUSTOMS TERRITORY, the import and export of goods is accompanied by the payment of customs duties and compliance with other necessary formalities. Dictionary of financial terms. Customs… … Financial vocabulary
Law Dictionary
customs territory- Territory where the Customs legislation of a Contracting Party applies (Chapter 2 of the General Annex to the Revised Kyoto Convention) [Trade Facilitation: An English Russian Glossary of Terms (Revised Second… … Technical Translator's Handbook
Customs territory- (English customs territory / area) according to the customs legislation of the Russian Federation, its land territory, territorial and internal waters and airspace above them. T.t. The Russian Federation also includes those located in its maritime exclusive economic ... ... Encyclopedia of Law
Customs territory of the Russian Federation- the land territory of the Russian Federation, territorial and internal waters and the airspace above them. The customs territory of the Russian Federation also includes artificial islands located in the marine exclusive economic zone of the Russian Federation, installations and ... ... Administrative law. Dictionary-reference
Customs territory- Each state has its own customs territory, which is the land territory, territorial and internal waters and the airspace above them. The customs territory of the state also includes those located in the sea ... ... Official terminology
customs territory- territory given state where customs legislation is applied in full. According to Art. 3 of the Labor Code of the Russian Federation, Vol. The Russian Federation consists of the land territory of the Russian Federation, territorial and internal waters and the airspace above them. Tt. RF includes... Big legal dictionary - the land territory of the Russian Federation, territorial and internal waters and the airspace above them, as well as artificial islands located in the marine exclusive economic zone of the Russian Federation, installations and structures over which the Russian Federation has ... ... Encyclopedia of Russian and International Taxation
T.N. Troshkin,
PhD in Law, Associate Professor of the Department of Financial and Banking Law
State University - high school economy
The concept of "customs territory" is one of the main ones in the customs legislation. With its help, the object of customs and legal regulation is determined - customs relations, which are understood as relations arising in connection with the movement of goods and vehicles across the customs border. This concept is also used to determine the spatial limits of the customs legislation, since the customs territory means the space on which the customs legislation of a given country is fully in force. It is this wording that is contained in the glossary of customs terms of the Customs Cooperation Council (now the World Customs Organization).
The legislator defined the customs territory twice. The first chronological definition is given in paragraph 1 of Art. 5 of the Law of the Russian Federation of May 21, 1993 N 5003-1 "On the customs tariff", according to which the customs territory of the Russian Federation is the territory over which the Russian Federation has exclusive jurisdiction in relation to customs affairs. A little later, a second definition of the customs territory appeared in Art. 3 of the Customs Code of the Russian Federation (TC RF), according to which the customs territory of the Russian Federation consists of the land territory of the Russian Federation, territorial and internal waters and the airspace above them. Giving such a definition, the legislator relies on the concept of "state territory", corresponding in general to the concept of "territory of the Russian Federation", contained in paragraph 1 of Art. 67 of the Constitution of the Russian Federation. In accordance with the Labor Code of the Russian Federation, the customs territory of the Russian Federation also includes artificial islands, installations and structures located in the marine exclusive economic zone of the Russian Federation, over which the Russian Federation has exclusive jurisdiction in relation to customs (part 2 of article 3 of the Labor Code of the Russian Federation). This provision corresponds to paragraph 2 of Art. 67 of the Constitution of the Russian Federation, according to which the Russian Federation has sovereign rights and exercises jurisdiction on the continental shelf and in the exclusive economic zone of the Russian Federation in the manner determined by federal law and international law.
These provisions h. 2 Article. 3 of the Labor Code of the Russian Federation were developed in the Federal Law of November 30, 1995 N 187-FZ "On the Continental Shelf of the Russian Federation", as well as in the Federal Law of December 17, 1998 N 191-FZ "On the Exclusive Economic Zone of the Russian Federation". In Art. 5 of the Federal Law of November 30, 1995 N 187-FZ, among the rights that the Russian Federation exercises on the continental shelf * 1, the exclusive right to construct, as well as to allow and regulate the creation, operation and use of artificial islands, installations and structures is named. The Russian Federation shall exercise jurisdiction over such artificial islands, installations and structures, including jurisdiction over customs, fiscal, sanitary and immigration laws and regulations, as well as laws and regulations relating to security.
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*1 The continental shelf includes the seabed and subsoil of submarine areas located outside the territorial sea of the Russian Federation throughout the natural extension of its land territory to the outer border of the continental margin.
In paragraph 4 of Art. 5 of Federal Law No. 191-FZ of December 17, 1998 states that the Russian Federation exercises jurisdiction over customs, fiscal and other laws and regulations over artificial islands, installations and structures created in the exclusive economic zone*1.
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*1 The exclusive economic zone of the Russian Federation is understood as a sea area located outside the territorial sea of the Russian Federation and adjacent to it, with a special legal regime established by Art. 1 of the Federal Law of December 17, 1998 N 191-FZ, international treaties and international law.
The status of the contiguous zone is established in the 1982 UN Convention on the Law of the Sea (the Russian Federation ratified this Convention in 1997). According to Art. 33 of the Convention, in the area adjacent to the territorial sea and called the contiguous zone*1, the coastal State may exercise the control necessary:
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*1 The contiguous zone cannot extend beyond 24 nautical miles from the baselines from which the breadth of the territorial sea is measured.
a) to prevent violations of customs, fiscal, immigration or health laws and regulations within its territory or territorial sea;
b) to punish violations of the above laws and regulations committed within its territory or territorial sea.
The current legislation contains the concept of exceptions from the customs territory, which include the territories of free customs zones and free warehouses*1, which, according to Art. 3 of the Labor Code of the Russian Federation are considered as being outside the customs territory of the Russian Federation, with the exception of cases determined by this Code and other legislative acts Russian Federation on customs affairs. Among those provided for in Art. 3 of the Labor Code of the Russian Federation, exceptions include those created in Kaliningrad region Special economic zone in accordance with the Federal Law of January 22, 1996 N 13-FZ "On the Special Economic Zone in the Kaliningrad Region" (hereinafter - Law N 13-FZ), art. 1 of which provides that this Special Economic Zone is part of the state and customs territory of the Russian Federation. The same article of Law N 13-FZ establishes that with regard to the collection of customs duties and other payments (including taxes) paid during the customs clearance of imported and exported goods, the Special Economic Zone is considered as being in the customs regime of a free customs zone with special features established in this Law. It is precisely because of these features (they are indicated in Article 7 of Law N 13-FZ) that the territory occupied by the Kaliningrad Special Economic Zone, despite the operation of the free customs zone regime within it, was not withdrawn from the customs territory of the Russian Federation.
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*1 According to art. 75 of the Labor Code of the Russian Federation free customs zone and free warehouse - customs regimes under which foreign goods are placed and used within the relevant territorial boundaries or premises (places) without the collection of customs duties, taxes, and also without the application of measures to the above goods economic policy, and Russian goods are placed and used on the terms applicable to export in accordance with the customs regime of export.
special legal acts the customs status of territories whose international legal regime remains unsettled may be established. So, in the letter of the State Customs Committee of Russia dated 08.11.1995 N 01-13 / 15822, it is reported that temporarily, until the legal regime of the Caspian Sea is determined, marine fishery products mined and (or) produced there by Russian ships or ships leased (chartered) by Russian persons , when imported into the land territory of the Russian Federation for permanent leaving on this territory, is subject to customs clearance in relation to the customs regime of release for free circulation and is not subject to import customs duties and taxes, the collection of which is entrusted to the customs authorities.
The practice of creating customs unions has a significant impact on the definition of the customs territory. As already noted, Art. 4 of the Labor Code of the Russian Federation enshrines the right to form customs unions in the interests of developing and strengthening international economic integration. The reference point in this activity of the Labor Code of the Russian Federation is determined by the universally recognized norms of international law.
So, in Art. XXIV of the General Agreement on Tariffs and Trade (GATT) a customs union is defined as the replacement of two or more customs territories by one customs territory. The customs union involves the formation of a common (joint) territory on which free circulation of goods is carried out (internal aspect), a common external border is established for taking measures for tariff and non-tariff regulation of trade with countries - non-members of the customs union (external aspect).
The customs union is more high level rapprochement in comparison with a free trade zone, in which customs tariffs and quantitative restrictions are established in mutual trade, while maintaining the independence of the participating countries in customs and tariff regulation at the borders with third countries. In other words, a customs union is such a free trade area, the participants of which have agreed on their customs policy in relation to non-member states. A common external tariff appears in the customs union, completing the unification of the customs and tariff legislation of the participating countries. The creation of a customs union means that a coordinated interstate policy takes the place of the national customs policy, which, in turn, leads to the emergence of a single customs legislation in force in the territories of the member countries of the union. The customs territories of the states that made up the customs union lose their independent significance. Their unification gives a new quality - the union common customs territory.
The Treaty on the Establishment of an Economic Union, signed during the Moscow Meeting of the Heads of State and Heads of Government of the CIS member states (September 1993), outlines the main stages of integration processes in the CIS.
At present, a multilateral customs union is being formed with the participation of the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Republic of Tajikistan, whose leaders on February 26, 1999 in Moscow signed the Treaty on the Customs Union and the Common Economic Space, and it confirmed the obligation complete the formation of the Customs Union and create on its basis the Common Economic Space. Under the customs union in Art. 21 of the Agreement is understood as a trade and economic association that has:
single customs territory;
General customs tariff;
A regime that does not allow any tariff and non-tariff restrictions in mutual trade, with the exception of cases provided for in the Treaty itself;
Simplification and subsequent abolition of customs control at internal customs borders;
Uniform mechanisms for regulating the economy and trade, based on universal market principles of management and harmonized economic legislation;
Governing bodies;
Uniform customs policy and application of uniform customs regimes.
In accordance with Art. 24 of the Treaty under consideration, the parties will ensure the unification of the customs territories of the parties into a single customs territory after the completion of the creation of the necessary legal, economic and international conditions for this.
The member states of the Customs Union proceed from the fact that the fundamental principle of such an economic association is the existence of a single customs territory. In Art. 1 of the Agreement on the Customs Union between the Russian Federation and the Republic of Belarus establishes that the formation of a single customs territory is carried out by:
Cancellation in trade between the states of the Contracting Parties in goods originating from their territories, customs duties, taxes and fees having an equivalent effect, as well as quantitative restrictions;
Establishment and application in relations with third countries of the same trade regime, common customs tariffs and non-tariff regulation measures foreign trade;
Formation of the mechanism of relations between the Customs Union and third states and international organizations.
Speaking about the Agreement on the Customs Union between the Russian Federation and the Republic of Belarus of January 6, 1995, it is necessary to mention the decision of the Economic Court of the CIS N 01-1 / 2-97 "On the interpretation of the Agreement on the Customs Union between the Russian Federation and the Republic of Belarus of January 6, 1995 year", which was adopted in Minsk on September 15, 1997. This decision indicates that the Agreement on the Customs Union of January 6, 1995 established a legal regime, in accordance with which a single customs territory was formed and customs control was abolished when moving goods between member states. The national legislation of the Member States extends the single customs territory regime both to goods originating from the territories of the member states of the Customs Union, and to goods originating from the territory of third countries, but released for free circulation on the territory of the Republic of Belarus or the Russian Federation. The movement of goods released for free circulation in the territory of one of the states is not subsequently subject to restrictions.
Customs legal regulation proceeds from the principle of the unity of the customs territory.
The category "customs border" is directly related to the analyzed concept "customs territory".
The external customs border separates the customs territories of adjacent states and, as a rule, coincides with the state border (with the exception of cases of customs unions, enclaves, exclaves and some others), which is fixed directly in the texts of customs laws and international agreements. Throughout the entire length of the external customs border there is a special administrative and legal regime established by the legislation on the state border, and its protection is carried out by the customs authorities together with the border troops.
Internal customs borders pass deep into the customs territory and arise in connection with the use of certain customs regimes (free warehouse, free customs zone). According to the legal status, the internal customs border is equated to the external one: the territory of the free zone is considered as a border zone, entry into which is carried out strictly with passes through special checkpoints. In particular, the movement of luggage and items across the internal customs border hand luggage is carried out according to the customs rules applicable to persons crossing the state border, and when exporting goods in excess of established norms customs duty is charged.
With the help of the concept of "customs border", legal structures can be created that allow the collection of customs taxes on goods until they are moved across the customs border (in some cases, duties may be levied even on goods intended not for foreign trade, but exclusively for domestic consumption), and and vice versa - not to impose customs taxes on goods already moved across the customs border.
Examples of how goods are subject to customs taxes without moving across the customs border deserve special attention. They have great importance for states actively participating in international economic cooperation and developing cooperative ties in industry. So, for example, an entrepreneur acting as a cooperator under an agreement on international cooperation, sells goods foreign partner, which should use it in a joint investment project implemented on the territory of the state - the seller of the goods.
The object of purchase and sale is subject to customs taxation on the basis of the assumption that the goods were exported outside the customs territory and were returned to it. Thus, export (if any) and import taxes must be paid before the goods are consumed. The legal fiction, consisting in the recognition of a product that does not change its physical location, crossed the customs border twice (once on the way to the buyer's country, the second time - returning to the seller's country, where it should be used in a joint investment project), is applied, in firstly, in order to save on transport, insurance and other costs (since the actual movement of goods did not take place), and secondly, to use various benefits provided for by the foreign trade legislation of a number of countries. Thus, a cooperator who has sold goods to his foreign partner can receive an export premium by presenting a customs declaration confirming the fictitious export of goods to the relevant financial authorities. If domestic prices for goods sold are higher than world prices, the seller will receive an export premium as compensation for the price difference. At the same time, due to the fictitious export and re-import of goods, equal conditions for entrepreneurship in the same customs territory are ensured. If the investor had not paid import taxes and other due customs duties, then he would have been placed in a biased economic position than any other importer importing a similar product from abroad. Examples of how goods already moved across the customs border are not taxed are known to Russian law and most customs systems. foreign countries. The customs warehouse and duty-free shop regimes allow not to collect customs payments and not to apply measures of economic impact in relation to goods moved across the border and placed under the above customs regimes.
1. The single customs territory of the customs union (hereinafter referred to as the customs territory of the customs union) consists of the territories of the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation, as well as artificial islands, installations, structures and other objects located outside the territories of the states - members of the customs union, installations, structures and other objects in respect of which states - members of the customs union have exclusive jurisdiction.
2. The limits of the customs territory of the customs union are the customs border of the customs union (hereinafter referred to as the customs border).
3. In accordance with international treaties of the member states of the customs union, the customs border may be the limits of individual territories located on the territories of the member states of the customs union.
The customs territory is the unified customs territory of the customs union. On the territory of the three states there are no sites that are not the customs territory. (Russia, Belarus, Kazakhstan).
Customs border - the limits of the customs territory of the customs union.
1) the customs border is a conditional line. 2) the assumption of the existence of the terms internal and external customs border. It should be based on the postulate of the unity of the customs borders of the customs union, the absence of a national customs border, despite the mention of Art. 151 TC TS.
16. Legal status of the customs authorities of the Russian Federation.
Customs authorities of Russia- these are state bodies that regulate legal relations that arise, change and terminate in the field of customs.
Legal status customs authorities is determined by their place and role in common system bodies of state power of the Russian Federation. The customs authorities are integral part system of federal executive authorities of the Russian Federation. The structure of the federal executive bodies was determined by the Decree of the President of the Russian Federation of August 14, 1996 and approved in a new edition by the Decree of the President of the Russian Federation of July 9, 1997.
Based on the understanding of the federal executive power as an activity consisting in the practical implementation of the norms and provisions of the Constitution of the Russian Federation, federal laws and other legal acts, it can be said that the customs authorities carry out executive and administrative activities in the field of customs. This activity consists in the daily practical organization and implementation of customs affairs in the country.
important hallmark customs authorities, which determines their place in the general system of executive authorities, is that they are classified as law enforcement agencies by the current legislation.
The customs authorities operate under the general supervision of the President of the Russian Federation and the Government of the Russian Federation and have a strictly defined competence in the field of customs.
17. Legal status of the FCS.
Federal customs Service of the Russian Federation (FTS RF), in accordance with the content of the Customs Code of the Russian Federation and approved by Decree of the President of the Russian Federation dated October 25, 1994 No. 2014 Regulations on the State Customs Committee of the Russian Federation (SCC - State Customs Committee, later transformed into the Federal Customs Service of the Russian Federation) is a federal executive body that exercises direct guidance customs business in the country. As the main body of the federal executive power of the Russian Federation in the field of customs affairs, the FCS of the Russian Federation, being the main executor of the customs legislation and customs policy of the Russian Federation, coordinates the actions of customs authorities subordinate to it, and also has the right to issue, within its competence, certain regulatory legal acts on customs affairs, which are obligatory for execution by all subjects of the customs system. The head of the FCS of the Russian Federation is the chairman, who is appointed to this position by the President of the Russian Federation. The Federal Customs Service of the Russian Federation, like any other government agency, has his personal functions assigned to him by the state in order to implement customs policy as constituent element economic policy of the state. The main functions of the Federal Customs Service of the Russian Federation:
1. takes part in the development of proposals for the implementation of customs policy in the Russian Federation;
2. in the system headed by him carries out full regulation of the activities of state customs departments and departments;
3. takes part in the development of proposals for introducing changes to the customs tariff regulation, namely the mechanism for the application of customs duties, taxes and fees in the event of customs legal relations;
4. carries out customs clearance and customs control;
6. within its competence, ensures the protection of the rights and freedoms of citizens, as well as various organizations and institutions, to one degree or another involved in the implementation of customs affairs;
7. maintains customs statistics;
8. organizes the fight against smuggling and other crimes in the field of customs;
9. is engaged in training, retraining and advanced training of employees of customs authorities, as well as other services, one way or another connected with customs in the Russian Federation;
In order to carry out its activities, the Federal Customs Service of the Russian Federation, in addition to its functions, has its own rights, namely:
1. determination of the features of the legal regulation of customs regimes;
2. import restriction or ban certain categories goods to free customs zones or their placement in free warehouses;
3. the establishment of a simplified, preferential procedure for the movement of goods by individuals not for commercial purposes;
4. formation of coordination and expert advice, temporary creative teams and working groups on customs issues, etc.
Under the customs territory is understood the territory on which the customs legislation is in full force.
The customs territory of the Russian Federation consists of the land territory of the Russian Federation, territorial and internal waters and the airspace above them. The customs territory of the Russian Federation also includes artificial islands, installations and structures located in the exclusive economic zone and on the continental shelf of the Russian Federation, over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation.
On the territory of the Russian Federation there may be special economic zones created in accordance with federal laws that are part of the customs territory of the Russian Federation. Goods placed in the territory of special economic zones are considered as being outside the customs territory of the Russian Federation for the purposes of applying customs duties, taxes, as well as prohibitions and restrictions of an economic nature, established by law RF.
In the free zone, such a customs regime operates under which foreign goods are placed within the relevant territorial boundaries without the collection of customs duties, taxes, and without the application of economic policy measures to these goods, and Russian goods are placed and used under the conditions applicable to export in accordance with export customs regime.
Free zones are effectively used to raise the level of socio-economic development of backward areas.
The allocation of the territory of the free zone is formalized by acts of executive authorities.
Within one state (country A) there may exist a territory that is not part of the customs territory of this state, but belongs to the customs territory of another state (country B).
In this case, this territory is a customs enclave of country B and a customs exclave of country A.
In enclaves, the customs legislation of the country whose territory it is an enclave applies.
The formation of customs enclaves and exclaves takes place on the basis of international legal agreements.
Customs Union
The Customs Union is an international legal instrument for coordinating customs policy by a group of countries that have concluded memorandum of association. In Art. XXII of the General Agreement on Tariffs and Trade (GATT) a customs union is defined as the replacement of two or more customs territories by one customs territory.
The customs union involves the formation of a common customs territory in which free circulation of goods (internal aspect) is carried out, a common external border is established for taking measures for tariff and non-tariff regulation of trade with countries - non-members of the customs union. In other words, a customs union is such a free trade area, the participants of which have agreed on their customs policy in relation to non-member states.
The customs union establishes a common external tariff, which completes the unification of the customs and tariff legislation of the participating countries.
The creation of a customs union means that in place national policy comes a coordinated interstate policy, which, in turn, leads to the emergence of a single customs legislation in force in the customs territories of the countries - members of the union. The customs territories of the states that made up the customs union lose their independent significance. Their unification gives a new quality - the union customs territory.
A single customs territory is the starting point on the path to economic and then political union. A customs union, supplemented by the removal of all restrictions on the free movement of goods, capital and work force leading to the creation of a common market.
Management of the customs business. Customs authorities of the Russian Federation
The customs authorities constitute a single federal centralized system. State authorities of the constituent entities of the Russian Federation, local self-government bodies, public associations may not interfere in the activities of customs authorities in the exercise of their functions.
The system of customs authorities includes: the federal service authorized in the area of customs affairs; regional customs departments; customs; customs posts.
The Regulation on the Federal Customs Service was approved by the Government of the Russian Federation on July 26, 2006 No. 459, which entrusted the Federal Customs Service with the direct management of the customs business in the country. The Federal Customs Service is a federal executive body that performs, in accordance with the legislation of the Russian Federation, the functions of developing state policy and regulatory legal regulation, control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.
The Government of the Russian Federation is in charge of the activity of the federal customs service.
The Federal Customs Service in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Central Bank of the Russian Federation, as well as the Regulations on the Federal Customs Service. The Federal Customs Service carries out its activities directly and through the customs authorities and representative offices of the service abroad in cooperation with others. federal authorities executive authorities, executive authorities of the constituent entities of the Russian Federation, public associations and other organizations.
The creation, reorganization and liquidation of regional customs administrations and customs houses is carried out by the federal ministry authorized in the field of customs affairs, and customs posts - federal service in agreement with the federal ministry authorized in the field of customs.
The competence of specific customs authorities to carry out specific functions, to perform certain customs operations, as well as the area of activity of customs authorities, are determined by the federal service authorized in the field of customs, in agreement with the federal ministry authorized in the field of customs. The federal service authorized in the field of customs affairs, in agreement with the federal ministry authorized in the field of customs affairs, has the right to create specialized customs authorities, the competence of which is limited by certain powers to perform certain functions assigned to the customs authorities, or to perform customs operations in relation to certain types goods.
Regional customs departments, customs offices and customs posts operate on the basis of general or individual regulations approved by the federal service authorized in the field of customs, in agreement with the federal ministry authorized in the field of customs. Customs posts may not have the status legal entity.
The customs post is a structural element of the customs, geographically remote from the customs administration and having the status of a legal entity. The customs post is located in the territory subject to the jurisdiction of the customs office to which the post is subject. The activities of the post mainly extend to one or two districts of the region (krai), transport infrastructure facilities (small river ports, airports, railway stations).
As a rule, customs posts are established along the state border at almost every border crossing point. A customs post can also be created on a large industrial enterprise.
After the collapse of the USSR and the transition to market relations, an important trend in the development of customs infrastructure was the transfer of customs control points inland. Until the beginning of 1990, most customs control points were located in the border zone and tended to transport hubs(ports, border railway stations, airports, etc.). Liberalization foreign economic relations led to the creation of internal customs.
Depending on the specifics of customs operations, land, sea, air and river customs are distinguished.
Air customs include Vnukovo (Vnukovo airport, Moscow), Sheremetyevo regional (Sheremetyevo and Domodedovo airports, Moscow), Pulkovo (Pulkovo airport, St. Petersburg), etc.
Maritime customs are, for example, Baltiyskaya (port of St. Petersburg), Korsakovskaya (port of Korsakov, Sakhalin region), etc.
More on the topic The concept of customs territory:
- Customs clearance and customs control of goods imported by ships into the customs territory of the Russian Federation
- Amounts of customs payments paid when importing goods into the customs territory of the Russian Federation and non-refundable to the taxpayer
