The concepts of the customs territory and the border of the customs union in a comparative analysis with the territory and state border. The concept of the customs territory

The concept of the customs territory

Introduction

1. The concept of "single customs territory" and the customs border

2. Arrival of goods in the customs territory

Conclusion

Bibliography

Like all legal norms, the norms of customs law are applied in a certain territorial space, for a certain time and in relation to specific persons.

The territorial scope of the customs legal norms extends to the customs territory Russian Federation and limited by its customs border (clause 1, article 2 of the Labor Code of the Russian Federation).

The customs territory of the Russian Federation includes its territory, as well as artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation and on its continental shelf, over which the Russian Federation exercises jurisdiction in accordance with its legislation (clause 2, article 2 of the Labor Code RF).

On the territory of the Russian Federation there may be special economic zones created in accordance with federal laws, which are part of the customs territory of the Russian Federation. Goods placed in 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 of the Russian Federation on state regulation of foreign economic activity, with the exception of cases determined by the Labor Code of the Russian Federation and other federal laws (clause 3, article 2 of the Labor Code of the Russian Federation).

The limits of the customs territory of the Russian Federation, as well as the limits of the territories specified in paragraphs 2 and 3 of Art. 2 of the Labor Code of the Russian Federation, are the customs border (clause 4 of article 2 of the Labor Code of the Russian Federation).

The customs border coincides with the State border of the Russian Federation, with the exception of the limits of the territories specified in clauses 2 and 3 of Art. 2 of the Labor Code of the Russian Federation (clause 5 of article 2 of the Labor Code of the Russian Federation).

1. The concept of "single customs territory" and the customs border

So, the main concepts characterizing the territorial aspects of customs regulation are the customs territory and the customs border.

The customs territory is understood as the territory in which in full the laws of that country apply. This wording is contained in the documents of the Customs Cooperation Council. However, the Labor Code of the Russian Federation, when defining the customs territory, relies on the concept of state territory.

The concept of "single customs territory of the Russian Federation", in addition to the state territory of the Russian Federation, also includes artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation, over which Russia has exclusive jurisdiction in relation to customs affairs. This provision has already found its development in the Federal Law "On the Continental Shelf". The Russian Federation on the continental shelf exercises the exclusive right to construct, as well as authorize and regulate the creation, operation, use of artificial islands, installations and structures, exercise jurisdiction over them with artificial islands, installations and structures in relation to customs, fiscal, sanitary and immigration laws and regulations.

A clearer definition of the concept of "Single Customs Territory" is given in the provision of the Federal Law "On the Exclusive Economic Zone of the Russian Federation" (1998). The exclusive economic zone of the Russian Federation is a sea area located outside the territorial sea of the Russian Federation. The Russian Federation also exercises jurisdiction over customs, fiscal and other laws and regulations over artificial islands, installations and structures created in the exclusive economic zone.

to prevent violations of customs, fiscal, immigration or sanitary laws and regulations within its territory or territorial sea, and to punish violations of the aforementioned laws and regulations committed within its territory or territorial sea.

The customs border outlines the spatial limits of the customs legislation given state and separates the customs territories of neighboring countries. In other words, the customs border establishes the scope of customs sovereignty. It practically can either coincide or not coincide with the state border of the country.

Distinguish between the concept of external and internal customs borders.

established by the legislation on the state border.

customs territory is provided by the practice of creating customs unions, which is designed to serve the interests of developing and strengthening international economic integration. 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. Plans are currently being implemented to create customs unions within the CIS.

Customs clearance should be understood as a set of customs operations performed by individuals and customs authorities in relation to those transported through customs border goods and Vehicle in order to determine the customs status of the specified goods (vehicles) and to apply customs duties (taxes), prohibitions and restrictions in respect of them, provided for by the Customs Code and the legislation of the Russian Federation on state regulation of foreign economic activity.

The purpose of customs clearance is to place goods and vehicles under a specific customs regime.

Chapters are devoted to customs clearance. 8 - 16 of the Labor Code of the Russian Federation (Articles 58 - 154). Chapter 8 defines the fundamental provisions relating to customs clearance. In particular, the requirements of the customs authorities in the course of customs clearance must be substantiated and limited by the requirements of the Labor Code of the Russian Federation.

The procedure and technologies for the production of customs clearance are established depending on the types of goods moved across the customs border, the type of transport used for such movement (sea (river), air, rail and others), categories of persons moving goods and vehicles (Article 59 TC).

When importing goods customs clearance begins at the time of submission to the customs authority of the preliminary customs declaration or documents in accordance with Art. 72 of the Labor Code, and in the cases provided for by the Labor Code - an oral statement or other actions indicating the intention of the person to carry out customs clearance; when exporting goods - at the time of submission of the customs declaration, and in the cases provided for by the Labor Code - an oral statement or other actions indicating the intention of the person to carry out customs clearance.

Customs clearance is completed by performing customs operations necessary to apply customs procedures to goods, to place goods under the customs regime or to complete the actions of this regime, if such a regime is valid for a certain period, as well as to calculate and collect customs payments (Article 60 of the Labor Code ).

2. Arrival of goods in the customs territory

The provisions regarding the arrival of goods on the customs territory of the Russian Federation are set out in Ch. 9 of the Labor Code of the Russian Federation (Art. 69-78).

According to Art. 69 of the Labor Code of the Russian Federation, the arrival of goods and vehicles to the customs territory of the Russian Federation is allowed at checkpoints across the State Border of the Russian Federation during the work of customs authorities. In other places, goods and vehicles may arrive on the customs territory of the Russian Federation in accordance with the legislation of the Russian Federation on the State Border of the Russian Federation. The Government of the Russian Federation has the right to establish checkpoints across the State Border of the Russian Federation for arrival on the customs territory of the Russian Federation certain types goods.

After the carrier crosses the customs border, he is obliged to deliver the goods and vehicles imported by him to the checkpoint or other places indicated above (places of arrival) and present them to the customs authority. At the same time, it is not allowed to change the state of the goods or violate their packaging, as well as change, remove, destroy or damage the applied seals, seals and other means of identification.

The customs authorities are obliged to provide information in a publicly accessible form on the checkpoints across the State Border of the Russian Federation, on the established restrictions and on the working hours of the customs authorities.

The provisions of Art. 69 of the Labor Code of the Russian Federation do not apply to goods transported by sea (river), aircraft crossing the customs territory of the Russian Federation without stopping at a port or airport located in the customs territory of the Russian Federation.

The administration of the checkpoint across the State Border of the Russian Federation (the head of the airport, airfield, seaport, river port, railway station, station) notifies the customs authorities in advance of the place and time of arrival of vehicles at the checkpoint across the State Border (Article 71 of the Labor Code of the Russian Federation).

Art. 73-76 of the Labor Code of the Russian Federation, depending on the type of transport on which international transportation is carried out. The FCS has the right to reduce the lists of information provided for in Art. 73-76 of the Labor Code of the Russian Federation. The customs body is not entitled to require the carrier to provide other information.

If the documents under Art. 73-76 of the Labor Code of the Russian Federation do not contain all the necessary information, the carrier is obliged to inform the customs authority of the missing information by submitting other documents available to him or additional documents drawn up by the carrier in any form.

documents (part of documents) in the form electronic documents in accordance with the Labor Code of the Russian Federation and in the manner determined by the Ministry of Economic Development and Trade.

Upon submission by the carrier of documents drawn up on foreign languages, the customs authorities, if necessary, have the right to require a translation into Russian of only those information that are provided for in Art. 73-76 of the Labor Code of the Russian Federation.

In Art. 77 of the Labor Code of the Russian Federation provides that after the arrival of the goods and the submission of the relevant documents and information to the customs authority, the goods can be unloaded or reloaded (Article 78 of the Labor Code 110 of the Russian Federation), placed in a temporary storage warehouse (Chapter 12 of the Labor Code of the Russian Federation), declared for a certain customs regime or to internal customs transit (Chapter 10 of the Labor Code of the Russian Federation).

From the moment the goods are presented at the place of their arrival, such goods acquire the status of being in temporary storage. After the expiration of the temporary storage deadline (Article 103 of the Labor Code of the Russian Federation), the customs authorities dispose of the specified goods in accordance with Ch. 41 of the Labor Code of the Russian Federation.

of an economic nature, established in accordance with the legislation of the Russian Federation on the state regulation of foreign economic activity (Article 79 of the Labor Code of the Russian Federation).

VTT is applied when transporting goods from the place of their arrival to the location of the customs authority of destination, from the location of goods when they are declared to the place of export from the customs territory of the Russian Federation, between temporary storage warehouses, customs warehouses, as well as in other cases of transportation of foreign goods under the customs the territory of the Russian Federation, if security for the payment of customs payments is not provided for these goods.

The procedure for the production of VTT is regulated by Ch. 10 of the Labor Code of the Russian Federation (Art. 79-92). The provisions of Ch. 10 of the Labor Code of the Russian Federation do not apply to goods transported by air, if the aircraft, during a scheduled international flight at the place of arrival of goods, makes an intermediate or forced (technical) landing without partial unloading of goods, as well as to goods transported by pipelines and power lines .

Transportation of goods in accordance with the VTT procedure can be carried out by any carrier, including a customs carrier.

According to Art. 80 of the Labor Code of the Russian Federation, VTT is allowed with the written permission of the customs authority in the region of activity of which the transportation of goods begins in accordance with the customs procedure of VTT (customs office of departure).

The permit is issued to: the carrier; forwarder, if he is a Russian person; a person who stores goods or performs other operations with goods in a temporary storage warehouse, customs warehouse or in another place designated as the place of delivery (for example, the owner of a duty-free shop, the recipient of the goods). Exclusively to the same person, a permit for VTT will be issued in the case of transportation of goods under the customs procedure for VTT to a place of delivery that is not the location of the customs authority (in particular, to the warehouse of the recipient of the goods).

In order to obtain a VTT permit, the following conditions, an exhaustive list of which is established by the Labor Code of the Russian Federation:

2) in relation to goods imported into the customs territory of the Russian Federation, state control if the goods are subject to such control in accordance with the legislation of the Russian Federation at the place of arrival in the customs territory of the Russian Federation;

3) permits and licenses must be submitted in respect of goods, if, in accordance with the legislation of the Russian Federation, the movement of these goods through the territory of the Russian Federation is allowed subject to the availability of permits (licenses). We are talking about such special categories of goods as, for example, explosives, weapons, strong substances, narcotic drugs;

4) a transit declaration must be submitted for the goods. The customs office of departure accepts any transport or commercial document as a declaration for VTT, if it contains all the necessary information. The list of specified information is given in Art. 81 of the Labor Code of the Russian Federation. This list contains more detailed information for customs control than is required upon arrival of goods in the customs territory of the Russian Federation. They are necessary to calculate the amounts to secure the payment of customs duties, taxes, as well as search for goods in case they are not delivered to the place of delivery;

5) the identification of goods must be ensured so that the customs authority of destination can make sure that the goods arrived are exactly those goods that were placed under the customs procedure of internal customs transit at the customs authority of departure, and no substitution or unauthorized investments occurred along the way;

6) the vehicle must be properly equipped in accordance with the requirements of art. 84 of the Labor Code of the Russian Federation in the event that the identification of goods is provided by customs seals and seals;

that if the goods are not delivered to the destination, the person who has received the BTT permit will pay the due amounts of duties and taxes.

The procedure for the departure of goods from the customs territory of the Russian Federation is regulated by Ch. 13 of the Labor Code of the Russian Federation (Articles 119-122).

Departure of goods and vehicles is allowed at checkpoints across the State Border of the Russian Federation or in other places established in accordance with the legislation of the Russian Federation on the State Border of the Russian Federation, during the work of customs authorities. This provision does not apply to goods transported by sea (river), aircraft crossing the customs territory of the Russian Federation without stopping at a port or airport located in the customs territory of the Russian Federation.

customs documents confirming the placement of goods under the customs regime, which provides for the export of goods from the customs territory of the Russian Federation. Prior to the departure of goods and vehicles, the carrier is obliged to submit to the customs authority the documents and information provided for in Art. 73-76 of the Labor Code of the Russian Federation, depending on the type of transport on which the international transportation of goods is carried out.

Loading of goods onto a vehicle leaving the customs territory of the Russian Federation is allowed after the acceptance of the customs declaration, except for cases when, during the customs clearance of goods, the customs authority does not require the presentation of goods for their inspection, as well as the movement of goods in accordance with the customs regime of the international customs transit.

For the purpose of checking the goods, officials of the customs bodies have the right to be present when they are loaded onto a vehicle departing from the customs territory of the Russian Federation. Loading of goods in this case is carried out in places, the location of which is agreed with the customs authorities, and during the work of the customs authorities. At the request of an interested person, the customs authority has the right to allow loading outside the established working hours of this authority in accordance with Art. 407 of the Labor Code of the Russian Federation.

In Art. 122 of the Labor Code of the Russian Federation, the following requirements are formulated for goods upon their departure from the customs territory of the Russian Federation.

1. Goods must be actually exported from the customs territory of the Russian Federation in the same quantity and condition in which they were at the time of their placement under a certain customs regime, with the exception of changes in the quantity and condition of goods due to natural wear and tear or loss or due to changes in the natural properties of goods under normal conditions of transportation, transportation and storage, as well as changes in the quantity of goods due to the presence of non-discharging residues in the vehicle.

2. Persons are not responsible for non-compliance with the provisions of Art. 122 of the Labor Code of the Russian Federation in the event that the loss or change in the state of goods occurred as a result of an accident or force majeure, and in cases provided for by technical regulations and standards in force in the Russian Federation - when information about the quantity of goods changes due to measurement errors.

3. Russian goods may be exported in less quantity than the quantity declared when they were placed under a certain customs regime, regardless of the reasons for which the decrease in the quantity of goods occurred.

Conclusion

The customs border outlines the spatial limits of the customs legislation of a given state and separates the customs territories of neighboring countries, establishes the scope of customs sovereignty. Distinguish between the concept of external and internal customs borders.

Goods and vehicles transported across the customs border of Russia are subject to customs clearance.

The provisions regarding the arrival of goods on the customs territory of the Russian Federation are set out in Ch. 9 of the Labor Code of the Russian Federation (Art. 69-78). The arrival of goods and means of transport to the customs territory of the Russian Federation is allowed at checkpoints across the State Border of the Russian Federation during the working hours of the customs authorities. Elsewhere, goods and vehicles

Internal customs transit is a customs procedure in which foreign goods are transported through the customs territory of Russia without payment of customs duties, taxes and the application of prohibitions and restrictions of an economic nature established in accordance with the legislation of the Russian Federation on the state regulation of foreign economic activity (Article 79 of the Labor Code of the Russian Federation).

The procedure for the departure of goods from the customs territory of the Russian Federation is regulated by Ch. 13 of the Labor Code of the Russian Federation (Articles 119-122). Departure of goods and vehicles is allowed at checkpoints across the State Border of the Russian Federation or in other places established in accordance with the legislation of the Russian Federation on the State Border of the Russian Federation, during the work of customs authorities.

Bibliography

2. The Customs Code of the Russian Federation with article-by-article materials / Ed. ed. A. N. Kozyrina. M., 2009.

3. Responsibility for violation of customs rules / Ed. A. N. Kozyrina. M., 2008. S. 24.

5. Customs law: Textbook for universities / Otv, ed. B. I. Gabrichidze. M., 2008. S. 255.

6. Customs law: Textbook / Ed. ed. A. F. Nozdrachev. M., 2009.

7. Fatkhutdinova A. M. Legal liability under customs law. Abstract diss. cand. legal Sciences. M., 2008. S. 22.

8. Chmel T. N. Small customs encyclopedia / Ed. V. G. Draganov. M., 2007. S. 99.

9. Chufarovsky Yu. V. Customs law: Tutorial. - M.: Eksmo Publishing House, 2009. - 160 p. - (Russian legal education). pp. 52-54.

Chufarovsky Yu. V. Customs Law: Textbook. - M.: Eksmo Publishing House, 2009. - 160 p. - (Russian legal education). pp. 52-54.

Chmel T. N. Small Customs Encyclopedia / Ed. V. G. Draganov. M., 2007. S. 99.

Customs Law: Textbook for High Schools / Ed. B. I. Gabrichidze. M., 2008. S. 255.

Fatkhutdinova A. M. Legal liability under customs law. Abstract diss. cand. legal Sciences. M., 2008. S. 22.

Lecture number 2. Legal regulation movement of goods, vehicles across the customs border of Ukraine.

Questions:

1. The concept of "customs territory" and "customs border".

2. The relationship between the concepts of "goods" and "vehicle" in the customs legislation of Ukraine.

3. The procedure for moving personal belongings of citizens across the customs border of Ukraine.

4. The procedure for the movement of goods across the customs border of Ukraine by subjects of foreign economic activity.

5. Two-channel system of customs control: "green" and "red" corridors (Art. 366 TCU).

6. Procedure for moving currency across the customs border of Ukraine.

7. Taxation of goods that are moved across the customs border of Ukraine by citizens.

8. The order of import by citizens into the customs territory of Ukraine food products, alcoholic and tobacco products.

9. Prohibitions and restrictions regarding the movement of certain goods across the customs border of Ukraine.

Question number 1. The concept of "customs territory" and "customs border".

When carrying out the movement of goods and three goods between countries, importance has an accurate and correct definition of the customs territory and customs border. Inaccuracy in this leads to conflicts when crossing the border.

In the customs territory, the state has exclusive jurisdiction over customs matters. The unified customs legislation, unified customs tariffs and other means are in full force on the customs territory. state regulation foreign economic activity.

In the Labor Code of Ukraine (Article 9) the following definition is given customs territory- the territory of Ukraine occupied by land, the territorial sea, internal waters and airspace, as well as the territories of free customs zones, artificial islands, installations and structures created in the exclusive maritime economic zone of Ukraine, which are subject to the exclusive jurisdiction of Ukraine.

However, the general rule of territorial validity of customs law is not absolute. It is combined with the principle of extraterritoriality. Extraterritoriality acts in the form of exceptions from the customs territory of certain territories in which customs law does not apply. Such exceptions are the territories of free customs zones (for the purposes of the application of Sections 5 and 9).

Free customs zone- a customs regime under which foreign goods are placed and used within the relevant territorial boundaries or premises (places) without applying the established customs and tariff regulation, the administrative regime of foreign trade relations and other requirements of customs law. From the point of view of customs law, the territories of free customs zones are considered abroad.

The extraterritoriality of free customs zones is enshrined in Article 9 of the Customs Code of Ukraine “Territories of special customs zones are considered to be outside the customs territory of Ukraine”.

The limits of the customs territory of the state are determined by the customs border: customs border - the border of the customs territory. According to Article 10 of the Labor Code of Ukraine the customs border of Ukraine coincides with the state border, except for the limits of artificial islands, installations and structures created in the exclusive maritime economic zone of Ukraine, which are subject to the exclusive jurisdiction of Ukraine. The boundaries of the designated islands, installations and structures constitute the customs border of Ukraine.

The state border is a real line on the ground and a vertical surface passing along this line, defining the limits of the state border.

Introduction

1. The concept of "single customs territory" and the customs border

2. Arrival of goods in the customs territory

3. Internal customs transit

4. Departure of goods from the customs territory of the Russian Federation

Conclusion

Bibliography

Introduction

Like all legal norms, the norms of customs law are applied in a certain territorial space, for a certain time and in relation to specific persons.

The territorial scope of the customs legal norms extends to the customs territory of the Russian Federation and is limited by its customs border (clause 1, article 2 of the Labor Code of the Russian Federation).

On the territory of the Russian Federation there may be special economic zones created in accordance with federal laws, which are part of the customs territory of the Russian Federation. Goods placed in 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 the legislation of the Russian Federation on the state regulation of foreign economic activity, with the exception of cases determined by the Labor Code of the Russian Federation and other federal laws (clause 3, article 2 of the Labor Code of the Russian Federation).

1. The concept of "single customs territory" and the customs border

So, the main concepts characterizing the territorial aspects of customs regulation are the customs territory and the customs border.

Under the customs territory is understood the territory on which the legislation of a given country is in full force. This wording is contained in the documents of the Customs Cooperation Council. However, the Labor Code of the Russian Federation, when defining the customs territory, relies on the concept of state territory.

The UN Convention on the Law of the Sea in 1982 established the status of the contiguous zone to the territorial sea (24 nautical miles from baselines) where the coastal State may exercise the controls necessary to prevent violations of customs, fiscal, immigration or sanitary laws and regulations within its territory or territorial sea, and to punish violations of the aforementioned laws and regulations committed within its territory or territorial sea.

To determine the spatial limits of the customs legal norm, the concept of "customs border" is used, which is understood as an imaginary (conditional) line that limits the customs territory. The customs border outlines the spatial limits of the customs legislation of a given state and separates the customs territories of neighboring countries. In other words, the customs border establishes the scope of customs sovereignty. It practically can either coincide or not coincide with the state border of the country.

Distinguish between the concept of external and internal customs borders.

The external customs border separates the customs territories of adjacent states and, as a rule, coincides with the state border. At the external customs border, there is an administrative and customs regime established by the legislation on the state border.

Internal customs borders are located in the depths of the customs territory of the country. According to its administrative and legal status, the internal customs border is equal to the external one. The practice of creating customs unions, which is designed to serve the interests of developing and strengthening international economic integration, has a significant impact on the definition of the customs territory. 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. Plans are currently being implemented to create customs unions within the CIS.

Goods and vehicles transported across the customs border of Russia are subject to customs clearance.

Customs clearance should be understood as a set of customs operations performed by individuals and customs authorities in relation to goods and vehicles moved across the customs border in order to determine the customs status of these goods (vehicles) and to apply customs duties (taxes), prohibitions in relation to them. and restrictions provided for by the Customs Code and the legislation of the Russian Federation on state regulation of foreign economic activity.

The purpose of customs clearance is to place goods and vehicles under a specific customs regime.

When goods are imported, customs clearance begins at the moment the preliminary customs declaration or documents are submitted to the customs authority in accordance with Art. 72 of the Labor Code, and in the cases provided for by the Labor Code - an oral statement or other actions indicating the intention of the person to carry out customs clearance; when exporting goods - at the time of submission of the customs declaration, and in the cases provided for by the Labor Code - an oral statement or other actions indicating the intention of the person to carry out customs clearance.

2. Arrival of goods in the customs territory

The provisions regarding the arrival of goods on the customs territory of the Russian Federation are set out in Ch. 9 of the Labor Code of the Russian Federation (Art. 69-78).

According to Art. 69 of the Labor Code of the Russian Federation, the arrival of goods and vehicles to the customs territory of the Russian Federation is allowed at checkpoints across the State Border of the Russian Federation during the work of customs authorities. In other places, goods and vehicles may arrive on the customs territory of the Russian Federation in accordance with the legislation of the Russian Federation on the State Border of the Russian Federation. The Government of the Russian Federation has the right to establish checkpoints across the State Border of the Russian Federation for the arrival on the customs territory of the Russian Federation of certain types of goods.

In accordance with paragraph 1 of Art. 2 of the Labor Code of the Russian Federation, the territory of the Russian Federation is a single customs territory of the Russian Federation.

The customs territory is understood as the state territory, which includes the land territory of the Russian Federation, territorial and internal waters and the airspace above them (Article 2 of the Labor Code of the Russian Federation). The unified customs territory of the Russian Federation also includes artificial islands, installations and structures located in the exclusive economic zone of the Russian Federation 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 (clause 2, article 2 of the Labor Code of the Russian Federation). Also, in the customs territory of the Russian Federation, free customs zones and free warehouses located outside the customs zone of the Russian Federation can be legally created, with the exception of some cases provided for by the Labor Code of the Russian Federation and other legislative acts in the customs sphere.

On the customs territory, the state has exclusive jurisdiction over customs (clause 1, article 5 of the Law of the Russian Federation of May 21, 2003 No. 5003-Y "On the customs tariff"). This means that in the customs territory, as well as in the state territory, state sovereignty prevails in legal regulation.

From Article 74 of the Constitution of the Russian Federation, one can hardly distinguish the following: on the territory of the Russian Federation, the establishment of customs borders, duties, fees and other obstacles to the free movement of goods, services and financial resources is not allowed. Restrictions on the movement of goods and services may be introduced in accordance with federal law, if necessary to ensure safety, protect human life and health, protect nature and cultural values.

The concept of "customs territory" and the concept of "state territory" do not coincide due to the fact that in some cases certain parts that are outside the state territory can be included in the customs territory and similarly removed from it.

The limits of the customs territory of the Russian Federation, along with the territories of free customs zones, are called the customs border.

The customs border is a conditional line that limits the customs territory of the Russian Federation. The elements of the customs border are the limits of the customs territory of the Russian Federation, as well as the limits of the territories of the economic zone of the Russian Federation, the continental shelf and special economic zones of the Russian Federation (clause 4, article 2 of the Labor Code of the Russian Federation). The customs border and the state border in some cases may or may not coincide, but the very concepts of "customs border" and "state border" can never coincide, since the state border is a real line passing through the area and due to special designations , which establishes the limit of the sovereignty of the state, while the customs border is determined by an imaginary line, that is, a conditional one, limiting the effect only of the economic sovereignty of the state.

34. Features of the movement of goods by individuals across the customs border of the Russian Federation

When natural persons move goods across the customs border of the Russian Federation, the purpose of these goods is initially established. In accordance with paragraph 1 of Art. 281 of the Labor Code of the Russian Federation goods intended for personal, family, household and other needs not related to business activities individuals are goods for personal use.

The purpose of the goods is determined by the customs authority based on the statement of an individual about the goods transported across the customs border, the nature of the goods and their quantity, as well as the frequency of movement of goods across the customs border (clause 2, article 281 of the Labor Code of the Russian Federation).

The procedure for moving goods for personal use across the customs border by individuals includes full exemption from customs duties and taxes, the application of uniform rates of customs duties and taxes, the collection of customs payments in the form of a total customs payment, as well as the non-application of prohibitions and restrictions of an economic nature to goods established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities, mandatory confirmation of the conformity of goods and a simplified procedure for customs clearance (clause 3 of article 281 of the Labor Code of the Russian Federation).

Goods, including vehicles moved by individuals for personal use across the customs border of the Russian Federation, are subject to placement in a temporary storage warehouse in the following cases:

1) at the request of the said persons;

2) if the immediate customs clearance of goods and (or) the payment of customs duties and taxes is not possible for reasons beyond the control of the customs authorities (Clause 3, Article 285 of the Labor Code of the Russian Federation).

Declaration of goods transported by individuals in hand luggage and accompanied baggage, is carried out by them when crossing the State Border of the Russian Federation (clause 1, article 286 of the Labor Code of the Russian Federation).

Goods, including vehicles, are subject to declaration in writing:

1) transported by individuals in unaccompanied baggage;

2) sent to the address of individuals for personal use, with the exception of goods sent by international mail;

3) the import of which is restricted in accordance with the legislation of the Russian Federation;

4) the export of which is limited in accordance with the legislation of the Russian Federation;

5) mandatory declaration in writing of which, upon export, is provided for by the legislation of the Russian Federation;

6) vehicles (clause 2, article 286 of the Labor Code of the Russian Federation). An individual has the right, at his own request, to declare in writing the goods that he moves across the customs border and are not subject to mandatory declaration in writing (clause 3 of article 286 of the Labor Code of the Russian Federation).

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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. 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. 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: the land territory, territorial and internal waters and the air space above them.
Land territory is all land within its borders.
To inland waters include coastal sea waters located ashore 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 12 nautical miles wide and 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 by 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 outer 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.
As for vehicles, not all vehicles moving 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 purpose 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 the 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 submission of a customs declaration or other action directly aimed at realizing the intention 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 meaning 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 countries.
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, shall be 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 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 working 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 for customs clearance of goods transported by 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 separated 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 foreign organizations that have representative offices registered (accredited) in the territory of the Russian Federation in accordance with the established procedure, when declaring customs regimes for temporary importation, re-export, transit, as well as the customs regime for release for internal 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.

Description of work

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.