The senior teacher of Customs ChairL. P. Dyakonova

Amur State University (the Birobidzhan Branch), Russia

The indicators and directions of activities of customs authorities

Increasing the level of adherence to customs legislation of the Russian Federation, ensuring completeness and timeliness of customs clearance charges, taxes and customs duties is the main strategic objective of the Customs authorities. There is the necessity to reduce arrears to the federal budget, including through increased control and optimizing the application of measures to prevent occurrences of such arrears. For this purposerealization and organization of a variety of activities aimed at improving the figures of customs service activity are provided:

1 strengthening the control over correctness of calculation, completeness and timeliness of customs clearance charges;

2 improving the efficiency of functioning a centralized accounting and control system of customs clearance chargesto the federal budget;

3 handling of work for recovery of customs clearance charges, late feesand fines by enforcementin accordance with the legislation of the Russian Federation;

4 regular departmental controlling of all structural departments of the Federal Customs Service.

Economic indicators of assessment of customs authorities’ activity are:

1 asum of the liquidated arrears and late fees;

2 a share of arrears appeared as a result of the improper use of privileges (including inappropriate use), in the total number of benefits;

3 a percentage of arrears arisen under warranty responsibilities, in the total amount of the current warranty responsibilities;

The need of greater control over the integrity of the Declaration of goods requires:

-handling of work to ensure the customs authorities take objective and grounded decisions while determining the customs value of goods being moved across the customs border of the Russian Federation;

-strengthening the control over the turn-over of excisable goods;

-organization of bilateral consultative meetings of specialists of customs authorities of the Russian Federation and the countries-partners in order to compare the data of foreign trade statistics.

Estimated figures of solving the tasks are:

1.The share of customs clearance chargescollected as a result of the adjustment of customs value of goods, in the total sum of customs clearance charges, additionally charged as a result of the adjustment of customs value of goods;

2.The discrepancy between the figures of imports of the Russian Federation from countries (according to the data of the Federal Customs Service) and exportsof countries to the Russian Federation (according to the data of the International Monetary Fund).

Absolute efficiency of exchange control is only possible under the following conditions:

-full control over the execution of the foreign trade barter deals;

-customs control over the movement of precious metals and precious stones with the inspectors of the Ministry of Finance;

-permanent and regular monitoring of the flow of earnings from export operations and the validity of import payments related to movement of goods and means of transport across the customs border of the Russian Federation.

The appraisal of this activity is performed by the number of disclosed violations of currency legislation of the Russian Federation invalue terms.

Constant improvement of theRussian Federation legislation, the use of which is related to the competence of the customs authorities and monitoring of its compliance place demands onCustoms agencies to increase the level of legitimacy of adopted (committed) decisions, actions (inaction) by the Customs authorities in the field of customs.

In Customs bodies, with the participation of all offices of the Federal Customs Service of Russia are conducted the following:

-work in preparation of normative legislative acts in the assigned area of activity on the basis of and pursuant to the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation;

-activities aimed at reducing the proportion of unlawful adopted decisions, actions (inaction) of officials in the course of customs clearance and customs control through the implementation of measures aimed at improving the work to uphold the position of Customs authorities in the courts.

Reduction of the proportion of cases on administrative offences, which were issued decreeson assignment of punishment and not stopped a case in respect of appeal or protest, the total number of adopted decisions concerning cases on administrative offences, indicates an increase of professionalism of employees.

For continuous quality improvement of service by the Customs authorities, reducing the costs of participants of foreign economic activities and the State connected with customs clearance and customs control a number of works on modernization of Customs offices and Customs postsis to undertake.

The further simplification of customs procedures and speeding up customs operations upon customs clearance and customs control of goods, should not affect their quality. For this aim the following activities are necessary to be conducted:

-activities to increase the use of simplified procedures of customs clearance and customs control of goods and vehicles of law-abiding participants of Foreign Economic Activities (hereinafter – participants of FEA);

-works on arrangement of car roads and railwaypoints of crossing through the Stateborder of the Russian Federation and equipping them with modern technical facilities.

The indicators of the objectives achievement are:

1. The proportion of cargo custom declarations(CCD), the release date of which unreasonably exceeds more than 3 days, in the total number of CCDfilled in customs regime release for domestic consumption and export;

2. The proportion of airports, ports (sea, river, lake, etc.) in which a “green channel” is used while movinghand baggage and accompanied baggage through the customs border of the Russian Federation;

3. The acceptance rate of entered in the operation of car crossing points.

The further improvementof informatization and information transparency of customs authorities’ activityis possible only under the following conditions:

-integrated modernization of the customs information system;

-methodical work on purchasing of computer equipment with account of a system approach to the development of automated tools;

-expanding outreach activities of customs authorities with the assistance of the Russian and foreign mass media, information application of the State authorities, organizations and citizens.

All theseare possible only if there is the necessary and sufficient number of customs authorities with modern technical facilities for the use of the electronic form of declaration.

The development of Foreign Economic Activities is impossible without the establishment of favourable conditions for the transit of goods through the territory of the Russian Federation. Solving this task involves organizing and monitoringcustoms transit of goods aimed at preventing and reducing the number of cases of not delivering the goods to the Customs Office of destination, as well as complexactivities aimed at the harmonization and unification of procedures of Customs transit of goods from the common transit procedure applicable in the European Community.

The indicator of evaluation of customs bodies to address the challenges of transit of goods is the time for execution of customs procedures of transit goods at check points in customs through the State border of the Russian Federation.

Increasingof flows of cargo is impossible without implementation of sampling methods of customs control based on the application of riskmanagementsystem, reduction of subjectivity in making decisions on the release of goods.It is necessary of identification of bottlenecks at various stages of customs clearance and control.For this purpose the following activities are conducted:

-formation of risk profiles;

-activities to improve technical equipment of the Customs authorities, for development and application of software to the successful functioning of the risk management system;

-customs inspections on the basis of the risk management system.

This will let to reduce the proportion of the customs shipments of imported (exported) goods, inspected by customs authorities in the frames of application of risk management system in customs procedures, in the total number of product lots,and to reduce the proportion of customs shipments ofgoods inspected selectively, in which the infringements were observed of the customs legislation of the Russian Federation, or the release of goods was forbidden, in the total volume of such consignments.

The shift of customs control of goods from the stage of the main customs clearance tothe prior stage of the arrival of goods to the customs territory of the Russian Federation, as well as to stage after the release of goods into free circulation demands organization and realization:

activities aimed at increasing the practice use of custom technologies using prior information;

activities aimed at making agreements with foreign partners concerned foreign trade on prior informing of customs bodies, on cooperation and mutual assistance in customs matters;

customs audits and check-out activities involving other forms of customs control;

activities to increase the application field and effectiveness of customs control technology after the release of goods for free circulation.

The indicators reflecting improvement of customs authorities work in the field of FEA are also:

1.The number of countries-trade partners of Russia, with which were made agreements on prior informing customs bodies, on cooperation and mutual assistance in customs matters;

2. The proportion of successful customs audits, inspections of documents and data after release of goods and/or vehicles in the total number of completed check-out activities in these forms of customs control;

3. The number of adopted preliminary decisions on classification of goods according to the Goods nomenclature of foreign economic activity (GN FEA of Russia).

Quality and timely performance of tasks as noted in the report on results and main directions of activity of the Federal Customs Service for the 2010-2012 period, cannot be achieved without opposition to corrupt practices and official offences in the customs bodies. This task involves organizing and conducting the work to create the organizational conditions that prevent from developing of corruption and works to implement corruption expertise of projects of normative legal acts regulating the activities of the FCS.

To reduce the proportion of criminal cases of corruption, instituted by the materials of internal affairs department of customs authorities in the total number of corruptivecriminal cases institutedby all law-enforcement agencies of the Russian Federation in respect of customs officials can be fulfilled only by common efforts of all meticulous workers.

Counter-Contraband Operations ofgoods,revelation and suppression of arms smuggling, drugs, counterfeit goods and other goods banned for import into the Russian Federation, as well as goods, objects and things of value, the export of which is prohibited by the Russian Federation abroad, are achieved by many tactical tasks. Above all, full control over the movement of prohibited and restricted goods for importshould be ensured.

Thistaskinvolvestheorganizingandrealization of the following activities:

-activities aimed at increasing the effectiveness of the Customs authorities monitoring compliance with the prohibitions and restrictions laid down by the legislation of the Russian Federation in respect of licensed goods and goods subject to a permit system moved through the State border of the Russian Federation;

-activities on equipping customs with inspection complexes and the systems of customs control over fissile and radioactive materials in order to increase the efficiency of revelation of prohibited and restricted goods for import.

The evaluation of realizedactivities will be carried out according to the following indicators:

1. The proportion of identified cases of non-compliance with the limits established by the legislation of the Russian Federation in respect of licensed goods and goods subject to a permit system moved through the State border of the Russian Federation, the total number of cases of such violations identified by all supervisory authorities;

2. The proportion of the checkpoints on the State Border of the Russian Federation, equipped with automated fixed means of customs control over fissile and radioactive materials, in their whole number, subject to equipment;

3. The number of inspective systems installed at checkpoints on the State Border of the Russian Federation.

The further strengthening of interaction with Russian, foreign and international bodies and organizations in the fight against terrorism, smuggling of arms, drugs, counterfeit goods and other offences in customs will increase the economic efficiency of the Customs authorities and the security of individuals, society and the State as a whole.

This task involves theorganizingandrealization of the following activities:

-activities to increase the effectiveness of the fight against smuggling and other crimes, related to the competence of customs authorities;

-Operational-Investigative Means to identify those who commit or have committed such offences recognized by the Russian Federation law as offences;

-activities aimed at protecting intellectual property and suppressingattemptsof movement across the customs border of the Russian Federation of counterfeit products;

-activities of organization of interaction of customs bodies of the Russian Federation with other law enforcement and regulatory authorities of the Russian Federation and foreign States, as well as international law enforcement organizations.

The number of joint special operations, including international ones, aimed to stop violations of customs legislation of the Russian Federation depends on strengthening friendly relations with the Customs authorities of different countries. Great political and economic importance has increase ofthe number of transferring the data about potential or detected smuggling of arms, drugs and counterfeit goodsto foreign and international bodies and organizations.

The risks of impacts of external factors which can prevent the timely implementation of planned activities and achievement of the preset level of values of various economic indicators can affect the activity of customs authorities. Macroeconomic risks are determined by the possibility of reducing the rate of the economygrowth, the level of investment activity, and the worldwide liquidity crisis, instability of the currency and stock markets and other negative phenomena.The macroeconomic risks can include possible deterioration of the situation on the domestic and foreign markets. Potential risks are likely cutting of primary prices associated with the problems of the world economy, as well as the variation in world energy prices, which dependon the performance of the revenues of the federal budget. The planned Russian accession to the World Trade Organization may result in significant changes in the volume of export and import cargo flows and commodity structure of foreign trade of the Russian Federation.In case of macroeconomic risks it is possible reducing volumes and change of the structure of foreign trade turnover that will affect the level of achievement of the indicators and prevent the timely implementation of planned activities.

The overall effectiveness of the Federal Customs Service of Russia depends on the level of funding influencing on the development of a customs, transport and logistics infrastructure, construction of check points in the customs and equipping them to technical means, including individual inspection systems (IIS), introduction of modern information technologies and communication equipment.

Possible changes in the standards of the legislation of the Russian Federation, including in the area of tariff and tax policy, as well as criminal, administrative, criminal procedural, foreign currency law, international standards in the area of external trade, the Harmonized System and the Nomenclature of Goods of foreign trade activitiesshould be referred to the risk factors of a legislative nature.

In the modern multipolar world, there is a high influence of political and economic instability in some regions, bordering with Russia, there is a possibility of geopolitical risksof negative effects on the development of foreign trade and transport links between Russia and other countries. Such risks may be manifested in the creation of alternative transport routes, introducing discriminatory measures against Russian participants of Foreign Economic Activities and carrying out other actions which might affect target plans.

Literature

1. Thereportofprogressandmaindirectionsofthe Federal Customs Service activity for the period 2010-2012 years. http://customs.ru/ru/activities/indexes/detail.php?id286=6333&i286=2